2013 (11) TMI 335

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..... tion for stay against the impugned order wherein the appeal has been dismissed on the ground of limitation. 2. Heard both sides. It is the contention of the ld. counsel for the appellants that the Order-in-Original was passed on 20.1.2009 and the same was issued on 4.3.2009 through Speed Post. But they did not receive the said order as they have shifted their business premises from the address wh .....

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..... further submitted that the Order-in-Original is an ex-parte order where they were not heard by the adjudicating authority. Therefore, the matter be remanded back to the original adjudicating authority for fresh consideration. 3. Heard the Ld. counsel. Considered the submissions. We are of the view that the appeal as well as stay application are to be taken up together for disposal at this stage .....

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..... erest of justice to remand the matter to the original adjudicating authority to consider the contention of the appellants on merits. Therefore, we allow the appeal by way of remand to the adjudicating authority with a direction to the appellants to appear before the adjudicating authority within 30 days to fix the date of final hearing, from the date of communication of this order. 5. In the abov .....

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