2009 (10) TMI 723

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....r, SDR, for the Respondent. ORDER Appellants are engaged in processing of man-made fabrics and after the introduction of compounded levy scheme, during the period from 15-6-2000 to 31-1-2001, there was delay in payment of duty from one day to ten days. Consequently proceedings were initiated against the appellants which culminated in confirmation of demand for interest amounting to Rs. 6,050....

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....n Ambuja Synthetic Mills Ltd. reported in 2004 (175) E.L.T. 85 (Guj.) = 2002 (50) RLT 133. A copy of this order was submitted by the appellants to the Commissioner (Appeals) on 13-2-2004. 2. The learned advocate on behalf of the appellants submits that after submission of the order of the Hon'ble High Court of Gujarat, there was no communication at all from the department and only when they rec....

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....gistered post on 16-10-2003, it was not possible for him to confirm delivery since the period for reservation of records is over. 5. Arguing for condonation of delay, the learned advocate submits that the dispatch of the order by registered post cannot be considered as communication in terms of Section 37C of Central Excise Act, 1944 and he relies on the decision of the Larger Bench of the Trib....