2010 (8) TMI 735

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....for the Respondent. [Judgment per : F.M. Ibrahim Kalifulla, J.]. - The assessee has come forward with this appeal challenging the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, dated 7-1-2010 in E/COD/13/2009 & E/PD/15/and E 28/2009. 2. By the order impugned the Tribunal rejected the appellant's application for condonation of delay along with the stay petit....

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.... Central Excise Act, 1944. 3. The appellant preferred an appeal before the Commissioner of Appeals in Appeal No. 477 of 2003. The said appeal came to be dismissed on 6-1-2004. According to the appellant, since its unit was closed, the appellant did not have the opportunity before the Commissioner of Appeals and no notice was also served on the appellant. It is also the case of the appellan....

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....whether there was an inordinate delay. Learned Standing Counsel for the respondents 2 and 3 after getting instructions, stated that there were no other records in the office of the respondents to show that the order of the Commissioner of Appeals, dated 6-1-2004, was served on the appellant on any data prior to 27-9-2008. In the said circumstances, if the order dated 6-1-2004 was served on the app....