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Sigmalon Equipments Pvt. Ltd. Versus Commissioner of C. Ex., Pune-I

2016 (5) TMI 842 - CESTAT MUMBAI

Period of limitation - Appeal filed belatedly - Appellant contended that they have not received the order-in-original on time - Held that:- the stand of the first authority to hold that the order-in-original was served on the appellant on 25-8-2009, .....

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t appellate authority. Accordingly, the impugned order is set aside and matter remanded back to the first appellate authority to restore the appeal to its original number and to reconsider issue afresh after following principles of natural justice. - .....

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), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. PI/RKS/101/2011, dated 6-7-2011. 2. Heard both sides and perused the records. 3. On perusal of records, it transpir .....

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first appellate authority has come to a conclusion that order-in-original dated 25-8-2009 was deemed to have been served on the appellant on the same date when it was dispatched by registered post. We find that in order-in-appeal, at paragraph No. 9, .....

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his position is not disputed. It is also seen from the records that even after the order-in-original was received back with postal remarks, no other alternative mode of serving the order was resorted to, as provided in Section 37B of the Central Exci .....

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