2008 (8) TMI 651

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.... Respondent. [Order]. - None appeared for the appellants in spite of notice. I, therefore, heard the ld. DR and perused the records. 2. From the application I find that there has been a delay of ten months in filing the appeal. The delay is attributed to the fact that the applicant's factory was facing a financial problem and was functioning partially only and was ultimately declared....

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....ny evidence regarding the month in which the excise supervisor left and what were the arrangements made in the factory to receive the correspondence, especially when the factory was functioning though partially. I also find that the matter was heard by the Commissioner (Appeals) in February 2007 and order was passed in April 2007. The correspondence in February 2007 has been duly replied by the ap....