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2011 (5) TMI 807

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..... t. Shri R.K. Singhla, Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application by the appellant seeks condonation of the delay of 260 days involved in the filing of the appeal. The impugned order was passed on 18-12-2009. A letter dated 23-8-2010 of the Superintendent of Central Excise (Appeals) in the office of the Commissioner of Central Excise (Appeals), addres .....

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..... al copy of the impugned order. 2. The ld. Counsel for the appellant has made two fold submissions. Firstly, it is submitted that no copy of the impugned order was supplied to the appellant's counsel by the Commissioner (Appeals), which is said to be a deviation from the normal practice. Secondly, it is submitted that the modes of service of order were not sequentially resorted to by the appe .....

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..... L.T. 244 (Tribunal-LB)]. 3. The ld. Jt. CDR submits that it was obligatory for the appellant to declare their change of address to the Commissioner (Appeals). Though the unit was closed during the pendency of the appeal with the Commissioner (Appeals), the change of address was not intimated by the party. In the circumstances, according to the ld. Jt. CDR, the present application for condona .....

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..... no copy of the order was sent or otherwise delivered to the advocate. Service of a copy of the order on the counsel for the party is a mandatory requirement of the rule of natural justice, which is ordinarily followed in the Department. In this, case, nevertheless, the lower appellate authority deviated from the practice. This deviation appears to have caused prejudice to the party. Had a copy of .....

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