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2014 (4) TMI 259 - AT - Central ExciseCondonation of delay - Non receipt of copy of the OIA - Held that:- appellant has not given any proper address to the lower authorities despite having knowledge that his factory is closed and also did not avail the opportunity of personal hearings, granted by the lower authorities, it seems that he had committed himself of not cooperating with the authorities. Secondly, having been not co-operative with the authorities, today, the appellant/applicant cannot claim that the delay in filing the appeal before the Tribunal be condoned which, in our view, is a prayer which needs to be discarded for the reason that appellant was made aware of the Order-in-Appeal dt. 26.2.2007 by the department on pasting the same at his last known address. Thirdly, we find that the address given by the appellant in an appeal filed before the Tribunal is also the very same address wherein his factory was located to which the Order-in-Appeal was sent by post and it was received back - Condonation denied.
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