2008 (12) TMI 549

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....Ms. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This Miscellaneous application is filed by the applicants for direction under Rules 28C read with Rule 41 of CESTAT Procedure Rules, 1982. The applicant had filed an appeal before the Commissioner (Appeals) against the Order-in-Original No. 13/2007 dated 23-7-2007. The learned Counsel appearing for the....

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.... 3. The learned SDR on the other hand submits that the applicants had been taking a view before the Commissioner (Appeals) that the Order-in-Original was received by them on 26-9-2007. It is the submission that this is actually incorrect. 4. On a careful consideration of the entire case, we find that there is no dispute with regard to the receipt of the Order-in-Original on 30-7-200....