2010 (11) TMI 588

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....e handling the service tax matters including the subject matter tendered his resignation on 23-11-2009 and was relieved from duty w.e.f. 29-1-2010, (ii) His successor also tendered his resignation on 5-2-2010 and was relieved from duty w.e.f. 16-4-2010, (iii) Subsequent to these two resignations, the members of the tax team were not made aware or briefed about the adjudication proceedings or the receipt of the Order-in-Original dt. 3-2-2010 (served on the Counsel on 15-2-2010 and received by the applicant's inward section) and (iv) that the applicant was not aware of the adjudication proceedings till the receipt of the recovery notice dt. 15-6-2010. 2.2 It is his submission that subsequent to such recovery notice, the applicant prefer....

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....   Birdy Exports Pvt. Ltd. v. CST, Bangalore [2009 (240) E.L.T. 532 (Tri. Bang.)] (i)      Balaji Bio-Tech Ltd. v. CC&CE, Guntur [2010 (251) E.L.T. 17 (Kar.)] 3. Ld. SDR on the other hand would submit that on the last hearing before this Bench, the Bench had directed the Jt. CDR office to produce record regarding the dispatch of the order of the appellant/applicant. She produced the copy of the Registered AD Register maintained by the office of the CCE-II, Bangalore Commissionerate. It is her submission that it was for the applicant to conduct his business in a proper form and there being an acceptance of receipt of the Order-in-Original in the office of the Counsel representing them before the auth....