TaxTMI 
TaxTMI 
1999 (11) TMI 822
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....Kenedy, JDR, for the Respondent. [Order]. - The present COD application is for condoning the delay in filing the appeal from the date of issuance of the order. 2. Explaining the circumstances, Shri Ashok Bhattacharjee, ld. Advocate, submits that in fact there is no actual delay in filing the appeal inasmuch as the same has been filed within the period of three months from the d....
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....eived by the appellant. On 11-8-1999, the appellant again wrote to the Commissioner making a prayer for supply of a copy. As no response was received from the Office of the Commissioner, he contacted one of co-noticee and received a copy from him on 10-9-1999 as is evident from his signature on the said order. All the letters written to the Commissioner show the stamped receipt of the Office of th....
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.... the Department, the same were not placed in the relevant file and as such could not be relied by the Commissioner or his authorised officers. 4. In his rejoinder, ld. advocate, Shri A. Bhattacharjee submits that what is being shown to the Bench is only the entry in the register showing despatch of the impugned order to the appellant. However, no postal receipt showing the actual despatch,....
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....nts before the Commissioner as early as in April 1999 and it was contended by him that he has come to know about the passing of the order from his co-noticee. A request to supply a copy of the order was made by him in the said order. In the circumstances, it was the duty of the department to reply to the appellant's letter and in any case to supply a copy to him after observing the due procedure f....