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2016 (11) TMI 105 - MADRAS HIGH COURT

2016 (11) TMI 105 - MADRAS HIGH COURT - 2017 (47) S.T.R. 116 (Mad.) - Period of limitation - delay in filing an appeal before the Commissioner (Appeals) - Held that: - the appellant has entered into correspondence with the Primary Authority as lately as on 15.03.2011 and 28.03.2011. But, never brought to the notice of the department that they are not operating from their Tuticorin Office premises and instead, shifted their operations to Cochin. The default in this regard lies with the appellant .....

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y the appellant to the said Tribunal, calling in question the orders passed by the Commissioner (Appeals), rejecting the appeal preferred by the appellant as time barred. 2. The case as set up by the appellant was that the order in original passed by the primary authority on 29.03.2011 was not received by them at their Tuticorin Office as they have shifted from Tuticorin in January, 2011 itself to Cochin, Kerala State. Therefore, it was stoutly disputed that they have received the order in origi .....

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e also placed before us a copy of the reply received by the Assistant Commissioner, Office of the Commissioner of Central Excise, Tirunelveli, from the Postmaster, Perumalpuram on 21.10.2013, enclosing proof of delivery of the registered article bearing No.6236 on 05.04.2011. The tracking record of the registered article No.6236 has also been enclosed from the Postmaster. It could be clearly noticed that the registered Article bearing No.6236 has been delivered to the addressee on 05.04.2011. 4. .....

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respond. Thereafter, another request was made seeking extension of time up to 18.01.2010 and again extension was sought for up to 18.02.2010. For the failure to submit their reply to the show cause notice, another notice dated 23.02.2010 was issued by the department to submit immediately their reply and also to intimate as to whether they wished to be heared in person. There was no response from the appellant. Hence, the department intimated on 27.04.2010 that the date of personal hearing is fix .....

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not produce the necessary material in support of the claim. After repeated requests, the appellant firm submitted their reply in respect of the year 2008-2009 on 02.08.2010. Personal hearing was also accorded on 18.03.2011. In response thereto, the appellant made a request vide their letter dated 15.03.2011 requesting for postponing the hearing up to 28.03.2011. The department conceded to that request by their letter dated 17.03.2011 by fixing the personal hearing on 28.03.2011. Instead of part .....

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