2010 (7) TMI 855

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....hri R.K. Gupta, DR, for the Respondent. ORDER The pre-deposit of dues as per the impugned order waived. Appeal itself is taken up for final hearing. 2. The matter is before the Tribunal for the second time having been remanded to Commissioner (Appeals) vide Final Order No. 859/2007-SM dated 11-4-2007 with the following directions: "3. In view of the above, the impugned order is set asi....

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....s raised in the appeal memorandum. He also produced the dispatch register maintained by the Division during the relevant period. He draws my attention to the entries relating to 4-9-03. On perusal of the entries relating to 4-9-03, it is noticed that the order of the original authority V-30(164)D/94 was shown to have been dispatched under Sl. No. 1476 to M/s. Gupta Wires Products, under Sl. No. 14....

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.... service of the order to the authorised person of M/s. Gupta Wire Products, as no indication of name or designation of the representative who has received the order-in-original on 4-9-03 is available. 5. In the light of the above, the submission of the learned Advocate for the appellant that they came to know of the order having been passed by the original authority only after the communication....