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Harish Aneja Versus Commr. of C. Ex. & Service Tax, Hapur

2016 (9) TMI 1058 - CESTAT ALLAHABAD

Condonation of delay in filing appeal - appellants shifted from Bareilly to delhi so could not get to know about the OIO which was sent to their old address of Bareilly and served on the guard or the caretaker, who neither understood importance, nor .....

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r, who is neither an employee or Member of the AOP, nor an authorized person. Accordingly, in terms of Section 37C of the Act, there is no proper service of the impugned order. We further hold that the appellants have filed appeal within time from th .....

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, for the Appellant. Shri M.K. Mall, Assistant Commissioner (DR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The appellants have filed the present COD application for condonation of delay of 232 days in filing the appeal. 2 .....

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It is stated that the firm is lying closed since April, 2006. After the death of Mr. Harish Aneja, the main member of the AOP, the other Members of the AOP shifted from Bareilly to Delhi. This is second round of litigation. Earlier, this Tribunal vi .....

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had stated that as the Members of the AOP have shifted to Delhi, hence all the correspondences should be made at their address at B-35, Soami Nagar, New Delhi-110017. The appellants have also filed a copy of the said letter duly acknowledged by the R .....

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ut the impugned order, when an inspector from the Department visited at the Bareilly address on 3-8-2015 for enforcing recovery of the adjudicated dues. Thereafter, the appellants took necessary steps by applying certified copy on 10-8-2015 and the s .....

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