2012 (9) TMI 55

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....Pathak, A.R.   Per Mr. Justice Ajit Bharihoke (Oral):   Vide this order we propose to dispose of two applications for condonation of delay of one year seven months in filing of appeals by the Department against the order of Commissioner (Appeals) dated 29.3.2010 whereby he accepted the appeals respectively filed by M/s Laxmi Oils & Vanapati P. Ltd. and Shri Saurabh Gupta, Director ....

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.... Refineries Ltd. (supra) was confirmed by the Hon ble Supreme Court. It is further alleged that subsequently in the matter of CCE, Jallandhar vs. A.G. Flats Ltd., the Tribunal vide final order No. 648-661 of 2011-EX dated 25/7/11 and also reported in 2012 (277) E.L.T. 96 (Tri. Del.) took the view that dismissal of civil appeals In-Limine by the Hon ble Supreme Court without adverting to the facts ....

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.... CCE, Hyderabad vs. Priyanka Refineries Ltd. amounted to laying down of law. 4. Notice issued to the respondent at his correct address have been received back undelivered with the report that he is not available on the given address. From the service report it appears that the respondent is avoiding service, thus, we have proceeded ex parte. 5. We have considered the submissions made by Shri....