TaxTMI 
TaxTMI 
2010 (8) TMI 735
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 petition and the main application. The short fa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pellant 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 appellant that even the order copy dated 6-1-2004, p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed 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 appellant only on 27-9-2008, it cannot be held ....