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2015 (1) TMI 1035 - AT - Central ExciseCondonation of delay - Inordinate delay of 12-13 years in filing appeal - Non receipt of order - Held that:- When admittedly the fact of factory being closed was in the knowledge of the Revenue, surprisingly no efforts were made by the Revenue to serve the copy of the order to the assessee at their alternative addresses. The Revenue thought it fit to paste the order on the closed gate of the factory and satisfied to have completed their duty. One factor, which needs to be taken into consideration is that during the intervening period of 11 to 12 years, the Revenue has not made any efforts (at least shown to have made on record) to recover the amounts, in question. This fact also supports the appellant’s stand that they had not received the order inasmuch as no Departmental officer approached them for recovery of the dues, during the intervening period. It is only when they approached the Development Commissioner for de-bonding of their unit and were advised to obtain a no clearance certificate from the Revenue, they approached the Revenue and were informed about the passing of the present impugned order. Immediately they procured a copy of the order under RTI application and filed the appeal within the limitation period of three months. As such, we are of the view that either there is no delay in filing the appeal or even if there is a delay, the same is not intentional inasmuch as the appellant has established that the order was not received by them and as such the same requires condonation. - Decided in favour of assessee.
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