2004 (1) TMI 508

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...., Advocates, for the Appellant. Ms. K.A. Mishra, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  E/COD/165/03 : This is an application at the instance of M/s. Gujral Aircon Ltd. to condone the delay. There is no reference to the exact period of delay in the application. Going by the dates referred it is seen that there is about 17 months delay in filing the ap....

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.... for some time we directed the learned Departmental Representative to produce before us document including copy of the despatch register of the office of the Commissioner (Appeals) to verify the date of despatch of the order impugned to the appellant herein. Today when the application was taken up, the Departmental Representative produced before us photocopy of the relevant page of the despatch re....

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....earing on behalf of the appellant reiterated the submissions as in E/COD/165/2003. Apart from the above he pointed out that from the copy of the order impugned it can be seen that the order was not endorsed to Shri J.S. Gujral and, therefore, for the purpose of limitation in filing appeal the date of receipt of the photocopy by Gujral Aircon Ltd. has to be taken as the relevant date. 4. We....

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....pplicants by not filing appeal earlier if they had received the order earlier. We find no bona fides in this contention. At the time when the Commissioner (Appeals) passed order on 12-6-2001, the decisions of this Tribunal which were holding the field were Escorts JCB Ltd. v. CCE, New Delhi - 2000 (118) E.L.T. 650 (Tribunal), decided on 24-8-1999 and CCE, Meerut v. Prabhat Zarda Factory Ltd. - 200....