TMI Blog2021 (7) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) has erred in drawing such presumption and ignoring the fact that the order-in-original was returned with postal remark. The impugned order is set aside and that the appeal was filed before the Commissioner (Appeals) in time from the date of knowledge - the appeal is allowed by way of remand and matter is remanded to the Commissioner (Appeals) with the direction to hear the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ya Ganj, New Delhi-110002. The appellant had not filed any reply to the show cause notice. As the arrangement for receiving the notice at the old Jaipur address no longer existed, they could not get the notice for personal hearing. It is admitted that the order-in-original dated 29.12.2017 was despatched to their Jaipur address which could not be delivered, and returned to the Department with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that as the appeal was to be filed within 60 + 30 = 90 days, he has no power to condone the delay and accordingly dismissed the appeal. Learned Counsel states that this presumption by the learned Commissioner (Appeals) is bad in law under the admitted facts that the order-in-original have been returned to the department with the remark premises vacated about four years back. In such circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Mohan Bottling Co. (P) Ltd., -2010 (255) ELT 321 (P H). 5) Global Overseas vs. CCE, Trichy-2011-TIOL-395-CESTAT 6) Smoash Heisure Ltd., vs. CCG ST-Audit-II-2019-TIOL-3243-CESTAT-DEL. 5. Having considered the rival contentions, I find that the presumption of service in normal course is not available, in the facts and circumstances of the case, as the ld. Commissioner (Appeals) has err ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
