2013 (3) TMI 180

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..... DR Per: Archana Wadhwa (for the Bench): The prayer in the COD application is to condone the delay of 765 days in filling the present appeal. 2. After hearing both the sides, we find that the impugned order was passed on 16.6.09. According to appellant, the said order was not received by them and they came to know about passing of the order only when they received a letter dated 7.6.2011 by thei .....

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..... er to the appellant. 4. On matter being called today, learned AR produced on record, a letter dated 14.3.12 addressed by the Commissioner indicating that the said order was sent to the appellant through registered/speed post on 18.6.09 and has not received back undelivered through the postal authorities. 5. On examining the said report, learned advocate appearing for the appellant draws our atte .....

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..... med demand at an early date, the appellant could have come to know about passing of the impugned order. 7. We also note that the appellant has already deposited an amount of Rs. 12 lakhs towards confirmed duty against them. 8. By taking into consideration all the above facts, we condone the delay and allow the application. 9. Stay petition is fixed for disposal on 16.4.12.
Case laws, Decisi .....

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