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2013 (11) TMI 335 - CESTAT MUMBAIStay application - Ex parte order passed - Appeal gainst order dismissed on ground of limitation - Held that:- It is a matter of fact that the Order-in-Original was passed on 20.1.2009 and issued to the appellants on 4.3.2009 through Speed Post. It is an admitted fact that service through Speed Post is not a proper service. Therefore, it is presumed that the Order-in-Original was not served on the appellants. When the Order-in-Original was not served on the appellants and they came to know about the passing of the Order-in-Original after getting recovery notice and applied for supply of Order-in-Original and immediately on receiving the Order-in-Original they filed appeal within 60 days, therefore, they filed the appeal within time. Therefore, the impugned order is set aside. Further, we find that the adjudication order itself is an ex-parte one. Therefore, it could be proper in the interest of justice to remand the matter to the original adjudicating authority to consider the contention of the appellants on merits. Therefore, we allow the appeal by way of remand to the adjudicating authority with a direction to the appellants to appear before the adjudicating authority within 30 days to fix the date of final hearing, from the date of communication of this order - Decided in favour of assessee.
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