2004 (3) TMI 695

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....dhir Singh, JDR, for the Respondent. [Order]. -  This order will dispose of COD application moved by the appellants seeking condonation of delay of one year, seven months and twenty days in filing the appeal. The impugned order-in-appeal was passed on 10-5-2000, whereas the appeal was filed on 9th August, 2002. The COD application was dismissed by this Bench vide order dated 4-2-2003 af....

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....y on the appellants and that it could not be pasted on the outer door of their factory premises and that service of the order was not proper. The appellants received the copy of the order only on 23-7-2002 and from that, the appeal is within time. He has referred to the judgment of the Hon'ble Delhi High Court to support his contention in the case of Commissioner of Income Tax v. Dr. K.C. Verma, 2....

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.... dated 25-8-2000. But in that letter dated 25-8-2000, no address was furnished by the appellants to the Department for communication/correspondence purposes. They only intimated regarding the closure of their unit. Under these circumstances, when the appellants did not furnish any address after the closure of their unit, the Department had no option but to paste the copy of the impugned order-in-a....