2009 (3) TMI 826

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....the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-Appeal No. AT/M-III/260/2005 dated 16-5-2005. 2. Learned Counsel appearing on behalf of the appellant at the outset submits that the impugned order has been passed by the learned Commissioner (Appeals) not on merits but only on the ground that the appeal has been filed belatedly by the....

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....mand of Rs. 1,19,130/- under Section 14A of Central Excise Act, 1944 and imposed penalty of Rs. 2,000/-. On perusal of the relevant records, I find that, impugned order was dispatched to the appellants on 14-6-2000 while the appellants have filed the present appeal on 20-12-2004. In terms of the provisions of Section 35 of the Central Excise Act, 1944, the appellants were required to file an appea....

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...., indicating the despatch of the order from the Adjudicating Authority to the current appellant. It is seen that the said order is despatched by RP/AD (Registered Post/Acknowledgement Due), but the Revenue could not produce the "Acknowledgement Card" signed by the appellants' officer. In the absence of any said receipt of the Order-in-Original by the appellant and assertion made by the appellant t....