TMI Blog2008 (8) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supdt. is enclosed. – revenue contested that Order-in-Original had been dispatched by registered post, no acknowledgement has been produced by the department. – delay condoned – appeal admitted. - E/317/2008 - 355/2008 - Dated:- 26-8-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri C.T. Krishnamurthy, Advocate, for the Appellant. Shri K. Sambi Reddi, JDR, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, 1944. The main contention is that the appeal could not have been filed earlier as the said order in original dated 31-3-99 was served on the appellant prior to 7-2-2008. An affidavit signed by notary has also been filed with regard to the above facts. 5. The learned departmental representative informed the Bench that it has been verified from the records available and found that the Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) E.L.T. 728 (Tri.) (iii) Reliance Telecom Ltd. v. CC, New Delhi - 2004 (172) E.L.T. 86 (Tri.-Del.) Further, he stated that in view of the Larger Bench decision in the Margra Industries case (supra), the COD may be allowed. 7. On a very careful consideration of the issue, we find that the appellant has sworn in the affidavit that "I hereby declare that the OIO No.12/99 dt. 31-3-99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addressee by registered post is also not sufficient proof of valid service, when proof of delivery is absent. The facts in the Kamini Ispat Ltd. case are slightly different and the same cannot be made applicable here. In these circumstances, we have to condone the delay of more than 8 years in filing the appeal to the Tribunal. Hence, we allow the COD application. (Pronounced in open Court on 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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