2005 (2) TMI 573

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....ri A.S. Bedi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. Ravi Fans Pvt. Ltd. have filed this appeal against the Order-in-Appeal No. 583/04, dated 30-6-2004 by which the Commissioner (Appeals) has dismissed their appeal as time-barred. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the appellants manufacture electric fans in their factory located at ....

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....s not received by them; that they cannot prove a negative thing and particularly when the Order was sent in the wrong name and at a wrong address. We also heard Shri A.S. Bedi, learned S.D.R. 3. After considering the submissions of both the sides, we observe that it has not been disputed by the Revenue that the Order-in-Original was not addressed to the appellants as it was addressed to M/s.....