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2016 (4) TMI 194 - HC - Central ExciseNon tendering or delivery of order-in-original to the assessee - Held that:- None of these orders record a finding that the adjudication order dated 22.07.2010 was actually tendered to the appellant – assessee on a particular date or then received by him on a particular date. There is no finding that because of a particular provision in any law it is deemed to have been received by him on a particular date. As such, we find the application of mind by the CESTAT as also by the Appellate Authority unsustainable. The fact of not tendering or delivery of order-in-original to the assessee and its impact is lost site of by the learned authorities. Accordingly, both the orders are quashed and set aside and the matter is placed back for fresh consideration before the Commissioner (Appeals) of Central Excise at Nagpur. The said authority shall look into all relevant records and provisions of law and take suitable decision on the request of the appellant for condonation of delay.
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