2008 (2) TMI 792

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....lant. Shri Sumit Kumar, DR, for the Respondent. [Order]. - Heard both the sides and perused the records. 2. The short point involved in the instant appeal is whether the appeal filed before the Commissioner (Appeals) against the Order-in-Original dt. 30-3-2000 is time barred or not. The appellants have filed the appeal before the Commissioner (Appeals) on 27-2-2006. 3. (i)&emsp....

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....rtment, regarding cancellation and application for registration by them support their claim that they had stopped their manufacturing activities during the period of alleged delivery of the Order-in-Original. (ii) They further maintained that if at all the Range office delivered the order-in-original at the premises of M/s. Mittal Alloys, it was not delivered to them. They had neither know....

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....ot given any alternate address to the Department for future correspondence with them. 5. On the other hand, the Department has confirmed the delivery of the order dt. 30-3-2000 to the appellants on 1-11-2000 duly acknowledged by them through the Range Office. I have perused the order dated 1-3-2000. I find that the receipt of the order on 1-11-2000 is clearly indicated on the copy of the o....