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2010 (5) TMI 490 - AT - Central ExciseAppeal – limitation – Pre deposit - The appellant had not received the intimation of personal hearing. It is obvious that the appellants had not received the order u/s 35F to make pre-deposit issued by the Commissioner (Appeals). In the circumstances, we dispense with the requirement of pre-deposit under Section 35F of the Act to hear the instant appeals. As the impugned orders had been passed without hearing the appellants, we remand the matter for a fresh decision by the Commissioner (Appeals) following principles of natural justice. Service of order – order passed in March 2004 and appeal filed in June 2009 – order not received by assessee - orders had been dispatched to a wrong address - no evidence that the appellants received the impugned orders - orders had not been served on 2004 but in June 2009 - no delay to be condoned - application for condonation of delay rejected as infructuous.
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