TMI Blog2011 (5) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... he party is a mandatory requirement of the rule of natural justice, which is ordinarily followed in the Department, the lower appellate authority deviated from the practice. This deviation appears to have caused prejudice to the party, application stands allowed - ST/1923/2010 - 289/2011 - Dated:- 20-5-2011 - S/Shri P.G. Chacko, B.S.V. Murthy, JJ. REPRESENTED BY : Shri B.N. Gururaj, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available at the address given in their memorandum of appeal filed with the Commissioner (Appeals). This letter dated 23-8-2010 further indicates that another copy of the Order-in-Appeal was delivered to the appellant s counsel which was received by the counsel on 25-8-2010. The appeal was filed with this Tribunal on 9-9-2010 with a delay of 260 days reckoned with reference to the date of dispatc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, failing which, as per the third mode of service, a copy of the order should have been affixed on the notice board of the appellate authority itself. The counsel submits that no such steps were taken in this regard. He prays for condonation of the delay of the appeal, relying on the Tribunal s Larger Bench decision in the case of Margra Industries Ltd. v. CC, New Delhi [2008 (10) S.T.R. 81 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the notice board of the appellate authority. 4. After giving careful consideration to the submissions, we are of the view that there is sufficient cause for condonation of delay of the appeal in this case. It is not in dispute that the appellant s case was presented before the Commissioner (Appeals) by their advocate whose name is seen mentioned in the impugned order. It appears from the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of order on counsel for the party. 5. It is also not in dispute that the procedure laid down under Section 37C of the Central Excise Act was not exhausted by the appellate authority in this case. 6. The decisions cited before us do not seem to be decisive in the peculiar facts of this case. 7. For the aforesaid reasons, we condone the delay of the appeal. The application stands allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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