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2009 (7) TMI 448 - CESTAT, NEW DELHIAppeal to Commissioner - Commissioner dismissed its appeal holding the same to be time barred as the appellant had received the order-in-original on 3-3-07 while appeal was filed on 27-11-08. - The appellant claim that he was never served with any order on 3-3-07 by the Adjudicating Authority. The order was only received by the appellant on 28-8-08. – But Commissioner has observed clearly that the order-in-original was served on the appellant with the acknowledgement of service of the order on 3-3-07. - No evidence was lead before the learned Commissioner (Appeals) to show that there was no mala fide by the appellant to follow the deliberate tactics - When the appellant does not dispute that order was served on 3-3-07 on one Shri Jaipal Singh, the appellant has not come out with clean hands to prove its bona fide submitting that the order could not receive attention of appellant because that was served on Shri Jaipal Singh. The case clearly throws light that the appellant is an indolent with out being conscious to exercise its right of redressal. - No presumption can be made against a public authority in absence of his ma/a fides brought by other side to show that a Public Authority kept quiet after passing an order without the same being served to cause prejudice to the interest of revenue - There is no material to approve that the delay was beyond the means of the appellant and there exists a reasonable cause to intervene into the matter. Therefore, we dismiss both the stay application as well as appeal.
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