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Shri Praveen Singh Patwal Versus C.C.E. Delhi

2016 (8) TMI 526 - CESTAT NEW DELHI

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 .....

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at the appellant was vigilant about his right to challenge the order. He may not be a legal expert to know that RUDs are never supplied with the order but in his ignorance spent time to procure the same - no intentional lapse on the part of the appel .....

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cate 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 .....

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etters seem to have been written prior to passing of the order, we take note of one letter addressed to the Commissioner wherein the appellant had intimated the change of address. However, the impugned order was sent to the appellant at their old add .....

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r 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 .....

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s all the claim that the same was waived by the assessee and in as much as adjudicating authority has relied upon certain documents, they entered into a correspondence with the department for supply of such relied upon documents. Ultimately, they had .....

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stem of providing RUD along with Order In Original. The appellant themselves waived the show cause notice and attended the personal hearing without making any grievance about the same. 5. At this stage the issue is as to whether the delay of four mon .....

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