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2016 (8) TMI 526 - CESTAT NEW DELHI

2016 (8) TMI 526 - CESTAT NEW DELHI - 2016 (344) E.L.T. 900 (Tri. - Del.) - Condonation of delay appeal waiver of show cause notice by appellant attending the personal hearing filing of RTI application to get the documents delay in filing appeal as appeal filed after receipt of the documents Held that: - there is no system of providing RUD along with order but the fact that the appellant entered into a correspondence with the Revenue for supply of these documents, so as to enable the .....

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(Judicial) and Shri V. Padmanabhan, Member (Technical) Shri B.S. Yadav, Advocate for the Applicants Shri S.K. Sheonin, DR for the Respondent ORDER After hearing both the sides in respect of COD application we find that the impugned order was passed by the Commissioner on 25.06.2015. It is seen that after the personal hearing was conducted before the Commissioner the appellant kept on writing letters to him to find out the status of their case and with a request to the authorities to forward the .....

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e letter dated 06.10.2016 that a copy of the order passed by the Commissioner was supplied to the assessee. In this scenario it would be in accordance with the law that the date of receipt of the impugned order should be considered as 14.10.2015. The normal period for filing the appeal expired on or around 14.01.2016 whereas the appeal has been filed on 04.05.2016 with a delay of 4 months. 3. Explaining the said delay, the Ld. Advocate appearing for the appellant submits that as adjudication ord .....

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