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M/s. Rani Motors Versus CCE-Shillong

2015 (8) TMI 540 - CESTAT KOLKATA

Delay in filing of appeal before commissioner (appeals) - Bar of limitation - Held that:- Appellant for the first time has raised an issue before this forum that certified copy of the order in addition to original copy of the order is necessary for t .....

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the ld. Commissioner(Appeals) for his findings on the plea taken now by the Appellant and therefore the Commissioner(Appeals)s order is set aside - Decided in favour of assessee. - Appeal No.ST-70356/13 - ORDER NO.FO/A/75420/2015 - Dated:- 4-8-2015 .....

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ntions that the Hon ble High Court of Meghalaya vide its order dated 7.4.2015 in FA NO.3/2004 has set aside this Tribunals order dated 11.7.2014 whereby this Tribunal has dismissed their stay petition along with the Appeal on the ground that the appe .....

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sion that they came to no about the impugned order on 30.8.2010 when the range superindent requested them to pay the adjudged amount in pursuance to the stay order. He submits that immediately on receipt of the letter, the appellant wrote to supply a .....

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on 8.4.2011. He submits that if date of the receipt is commuted from 8.4.2011 in that case there is no delay on their part in filing the appeal. He submitted that even in presuming that they received a copy of the order as claimed by the department i .....

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ginal copy of the order i.e. uncertified copy furnished to them under the letter dated 17.8.2010 was only for private use and that as per para 2(b) of the said preamble to the order, copy of the order must bear a court fee stamp for the purpose of fi .....

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other High Court had already taken the view that a certified copy is required for filing appeal. 3. As per contra the ld.AR for the Revenue submitted that the copy of the order-in-original was served to the appellant on 19.8.2010 which is evident fro .....

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which shows casual approach on the part of the appellant. He submits that it is the responsibility of the appellant to get the order certified by the department for the purpose of filing the appeal, but it appears from the approach on the part fo th .....

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