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2014 (5) TMI 717 - HC - Central ExciseCondonation of delay - Bar of limitation - Whether in the facts and circumstances of the case, the Tribunal used its judicial discretion in the interest of justice while deciding the “sufficient cause” in the application for condonation of delay filed by the appellant - Held that:- Appeal Memorandum and related documents also contain the name of M/s. Global Overseas as the appellant. However, the order copy was forwarded to M/s. Global Services. File contains the returned postal cover. It also contains the address and it is seen that the cover was addressed to M/s. Global Services. The returned cover contains correction, whereby and whereunder, “M/s. Global Services” was corrected as “M/s. Global Overseas”. This appears to be a subsequent correction, more particularly after the return of the cover. This aspect was not considered by the Tribunal. The very fact that the postal cover was sent to “M/s. Global Services” instead of “M/s. Global Overseas” itself supports the case of the appellant that they have not received the copy of the order within the statutory period so as to enable them to file the appeal before the Tribunal. - Tribunal was not justified in rejecting the appeal as barred by limitation - Matter remitted back - Decided in favour of assessee.
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