TMI Blog2014 (8) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... Mathura Road, Faridabad premises, that is how the copy was sent to the advocate with a request to serve the same to the appellant. In spite of that, the impugned order stands addressed to the appellant at their Mathura Road, Faridabad address. We also note that the copy of the said order was never addressed to the learned advocate on record. In these circumstances, the appellant’s submission that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals). He submits that the appellant had shifted from their given address at 14/5, Mathura Road, Faridabad and as such, the impugned order was never received by them. Further arguing, he submits that the impugned order stands passed on 14-1-2010 and the personal hearing before Commissioner had taken place on 24-12-2009. The notice of hearing for the said purpose was issued by the off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, we find that even in the notice of hearing sent by the office of Commissioner (Appeals) on 3-12-2009, the copy which was sent to learned advocate reads as under :- to Shri R. Krishnan, Advocate, 297E, Part II, Phase-I, Mayur Vihar, New Delhi - 110 091. Please deliver the notice to party, as party has left from the above stated address . As such, the office of the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appeal and allow the COD application and proceed to decide the stay petition. 3. As the appellants have already deposited the entire amount of duty and interest before the passing of the impugned orders, we dispense with the condition of pre-deposit of penalty imposed upon them. COD as also stay petition stand disposed of, in above manner. (Dictated and pronounced in open Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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