2017 (9) TMI 1783

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..... M.R. Sharma, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - Brief facts of the case are that the applicant had filed appeal against the order dated 14-11-2007 passed by the Commissioner (Appeals), Central Excise and Customs, Raipur before the Tribunal on 7-2-2017. Since there was delay of more than 9 years in filing the appeal, the Technical Officer of the Registry issue .....

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..... ore the Bench on 11-5-2017. 2. Ld. Advocate appearing for the applicant submitted that the order-in-appeal dated 14-11-2007 was forwarded by the Department on 11-11-2016 and considering such date as the date of receipt of the order-in-appeal, the present appeal was filed within the stipulated time limit. He further submitted that the order has not been communicated in the manner prescribed u .....

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..... ommissioner (Appeals) on 30-10-2007. Thus, it is apparent that the fact of passing of the impugned order by the Commissioner (Appeals) appears to be known to the applicant before hand and accordingly, the appeal should have been filed within the stipulated time from the receipt of such order. He also submitted that the averments in the affidavit of the Vice-President (Finance) is not correct and t .....

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..... 35C of the Act, which requires communication of the order by registered post with acknowledgement due". Thus, in view of the settled position of law, since the impugned order has not been communicated in the manner prescribed in statute, the same should not be construed as proper communication and in absence of proper substantiation by Revenue regarding the date of receipt of the impugned order a .....

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..... re the Tribunal. Thus, there was no scope or occasion on the part of the applicant to file any COD application as insisted by the Registrar in the misc. order dated 28-2-2017. Accordingly, the Registry is directed to accept the appeal papers and assign the appeal number to the appeal filed by the applicant. The appeal to come up for hearing in due course of time.  (Pronounced on 8-9-2017)

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