2010 (5) TMI 368

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....sp; Shri A.R.M. Rao, Advocate, for the Appellant. Shri Mahesh Rastogi, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Misc. Application No. 1083 of 2009 : Moving the miscellaneous application, learned Counsel submits that the letter dated 17th November, 2003 explaining the methodology of working of the appellant was submitted to the Assistant Commissioner of Central Excis....

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....ng received through 'Receipt Branch' of the Division Office Kota. In any emergency, the letters are being received from the assessee/Trade order proper receipt containing the name/designation/stamp of the officer who received. In the enclosed letter of party has neither seal of the receipt branch nor the name/designation/seal of the recipient officer are available here. Hence, it appears that the ....

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....appellant has come out with clean hands, we tried to find out what was the date of adjudication. It was found that adjudication was made on 14th May, 2009. There was no defence pleading made by the appellant on the basis of the letter dated 17th November, 2003 before any of the Authorities below at any stage of the proceeding. This did not halt us. We proceeded to find out whether any defence plea....