2009 (6) TMI 268

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....Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - This application is for condonation of delay of 1042 days in filing the appeal. 2. Shri K.I. Vyas, learned advocate appearing on behalf of the appellant submits that the factory has been attached by issue of an order by the Assistant Commissioner, Central Excise on 25-2-2005 for recovery of dues....

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....to be taken for the purpose of condonation of delay and prays that the delay may be condoned. 3. Learned JDR, on the other hand, submits that the Order-in-Original dt. 6-12-05 was sent to the appellant by speed post on 14-12-05 and as per the remarks of the postal authority, the factory premises of the notice was visited on 17-12-05, 19-12-05 and 20-12-05. He also submits that as per the photoc....

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....lso found from the record that it was only in November, 2006 that the factory was sealed by the Bank because of non-payment of secured dues. Thus, during the period when the impugned order was sent by speed post or it was pasted at the main gate of the appellant's factory under panchnama, the factory premises were under the full control of the appellant only. If their own security personnel failed....