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2015 (8) TMI 897 - ANDHRA PRADESH HIGH COURT

2015 (8) TMI 897 - ANDHRA PRADESH HIGH COURT - 2015 (322) E.L.T. 278 (A. P.) - Condonation of delay - service of the Order-in-Original on the ex-employee of the Appellant while the Appellant had become sick and was closed down - Held that:- Findings of the first appellate authority with regard to service of notice are sought to be assailed on the ground of perversity or non consideration of any material. In the appeal, our jurisdiction is very limited as we decide only the substantial question o .....

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i Kalyan Jyoti Sengupta and Sri Sanjay Kumar, JJ. For the Petitioner : Shri S. Ravi, Senior Advocate For the Respondent : None JUDGMENT: (per Sri Kalyan Jyoti Sengupta, C.J.) This appeal is sought to be preferred and admitted against the judgment and order of the learned Tribunal dated 11.08.2011, on the following suggested questions of law: 1. Whether on the facts and in the circumstances of the case, the service of the Order-in-Original on the ex-employee of the Appellant while the Appellant h .....

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ommissioner of Customs, Central Excise and Service Tax (Appeals), Visakhapatnam. The first appellate authority found that a copy of the Order-in-Original was despatched on 12.02.2004 and the same was acknowledged by the company on 17.02.2004. The first appellate authority enquired into that, and found that the appellant had full knowledge of receipt of the Order-in-Original. The appeal was preferred after inordinate delay of nearly five years. As such, on the ground of limitation, the first appe .....

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