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2014 (4) TMI 987 - HC - Central ExciseDuty demand - Clandestine removal of goods - Bar of limitation - Jurisdiction of Commissioner to condone delay - Held that:- appellant filed the appeal before the Tribunal, all that was stated in the memo of appeal was that the Department had not produced the acknowledgement before this Court in the earlier proceedings and that the acknowledgement was infructuous and beyond the purview of the order passed by the Division Bench of this Court in the writ proceedings. Moreover, it may be noted that even in the rejoinder, which was filed by the appellant in the earlier proceedings, all that was stated was that Mr. Vikas Agrawal was living separately and due to loss in the business and disputes in the family, there was no communication between them. If, according to the appellant, Vikas Agrawal was not an authorised representative within the meaning of Section 35Q of the Central Excise Act, 1944, such a ground ought to have been specifically raised. No such ground was raised in the memo of appeal. In these circumstances, the Tribunal was justified in holding that the copy of the order of the Adjudicating Officer was received at the address of the appellant - The appeal, which was filed well beyond 9 years from the date of the receipt of the order of the Adjudicating Officer was clearly barred by limitation - Decided against assessee.
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