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2016 (6) TMI 1102 - CESTAT BANGALORE

2016 (6) TMI 1102 - CESTAT BANGALORE - TMI - Condonation of delay of 19 years in filing an appeal - Recovery of penalty - it was submitted that, appellant was not in India and was in Oman along with his family. Appellant came to India on 06.11.2010 for a brief period. Appellant through his brother came to know on 30.12.2013 that some Sale Notice has been issued for the Sale of Immovable Property and then he came to India and tried to obtain the copy of the order - It was further submitted that l .....

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s behalf can receive the copy of the order and in law it will be deemed to be the service on the appellant. The law cited by the appellant is not applicable to the facts of the case whereas the law cited by the AR is squarely applicable to the facts of the present case. - The present appeal is barred by time as the same has been filed after the expiry of more than 19 years and that too without seeking condonation - Appeal dismissed. - C/STAY/20129/2014 in C/20161/2014-SM - Final Order No. 20 .....

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e date of receipt of the order is reflected by the appellant in their memo of appeal as 03.01.2014. 2. The appellant along with the appeal filed a stay application seeking waiver of pre-deposit of the entire amount of penalty. 3. When the matter was listed before the Bench, the Tribunal vide order dated 02.05.2014 directed the advocate for the appellant to file an affidavit to substantiate that the impugned order dated 30.03.1994 was received by him on 03.01.2014. Thereafter appellant filed an a .....

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brother has informed him that the Tahasildar has issued a Sale Notice of Immovable Property for realizing the penalty amount. Thereafter he obtained the copy of the order from the advocate of another accused on 03.01.2014 and then on 17.01.2014 he filed the instant appeal which is in time from the date of the receipt of the impugned order. 4. Vide Order dated 14.11.2014, the learned AR has been given time to verify the contents of the affidavit filed by the appellant. Thereafter vide letter dat .....

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learned AR further submitted that period of limitation starts from 12.05.1994 and the appeal should have been filed before 12.08.1994 whereas the present appeal has been filed on 17.01.2014, after the delay of more than 19 years and the same is barred by limitation and consequently not maintainable. 5. Heard both the parties and perused the records. 6. The learned counsel for the appellant submitted that the present appeal is within limitation as the appellant received the copy of the impugned o .....

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py of the impugned order, but got the same from the advocate of the other party. He further submitted that limitation for filing appeal would start from the date of receipt of the copy of the impugned order. In support of this she relied upon the following case laws: a) Collector of C.E Vs. Rajasthan State Chemical Works 1989 (40) E.L.T. 418 (Tri.) b) Margra Industries Ltd. Vs. CC, New Delhi 2006 (202) E.L.T. 244 (Tri.) c) Classic Marble Vs. CC (Import), Mumbai 2009 (245) E.L.T. 679 (Tri.-Mum.) .....

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the notice (order) is sent by post, with proper postage and correct address, then it amounts to effecting of service and this order of the Court has been followed by the Punjab & Haryana High Court in the case of Mohan Bottling Co. [2010 (255) E.L.T. 321 (P&H) wherein it has been held by the Court that sending order at correct address by registered post under Registered A.D. is sufficient for the Department. Similarly the learned AR cited the case of Mohammed Saleem [2007 (219) E.L.T. 6 .....

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