2014 (10) TMI 885

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..... on orders of the Adjudicating Authority, through separate appeals detailed herein above. All the appeals mentioned (supra) have been filed on 22-7-2011 and separate applications for condonation of delay have also been moved in all the appeals. Identical questions are involved in the instant appeals, therefore for convenience sake all the applications for condonation of delay in filing the instant appeals are being disposed of by a common order. It is also informed that the co-noticee Shri P.K. Jain in Adjudication Order No. SDE/SKP/III/253 & 254/2003, dated 18-11-2003, Shri R.K. Bagaria, co-noticee in Adjudication Order No. SDE/SKP/111/19/2003, dated 9-7-2003 and co-noticee M/s. Bagaria International Pvt. Ltd. in Adjudication Order No. SDE/ .....

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..... by the ld. Counsel that the applicants/appellants through Shri Nitender Kumar, Advocate received the copies of Impugned Orders and the SCN on 13-6-2011 through Letter No. F. No. T-4/90-D/2002, dated 19-5-2011, issued by Shri J.P. Singh, Enforcement Officer. Further submission is that immediately after receiving the copies of the Impugned Orders and the SCN on 13-6-2011, the applicants/appellants have filed the instant appeals. In fact, the present applications have been filed as a measure of abundant caution as the objection might be raised during the course of hearing. It has been stated that there is no delay in filing the instant appeals and if there appears to be delay, then it is bona fide and there is no deliberate delay on the part o .....

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..... it is apparent from the perusal of the Impugned Orders that proceedings were held ex parte. The show cause notices were served by affixation. The cause for delay in instituting the appeal after a gap of more than seven years appears to us to be sufficient and convincing. There is no proof on record that the show cause notices or the Adjudication Orders were duly served upon the applicants/appellants. The delay condonation applications are supported by uncontroverted affidavits. In this view of the matter, the applications deserve to be allowed. 6. Consequently, the applications in all the appeals noted herein above are allowed and the delay in filing the instant appeals is condoned. Registry is directed to register the appeals and lis .....

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