2012 (12) TMI 389

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....ocate, for the Respondent. [Order per : Justice Ajit Bharihoke, President]. -  The department has preferred this appeal against the order of Commissioner (Appeals) No. 01/CE/JC(Adj)/Adj/05, dated 22-8-2005 whereby he accepted the appeal. The order-in-original confirming duty demand of Rs. 9,53,414.81 with interest by denying the benefit of concessional rate of duty claimed under Notificatio....

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....mmissioner (Appeals) has failed to appreciate that the show cause notice dated 3-12-1998 and it was actually dispatched for service on the respondent on the same day and served in the year 1998. Thus, it is contended by ld. AR for the appellant that the show cause notice was served upon the respondent within a period of one year from the period of demand. As such, it cannot be said that the show c....

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....e than five years from the period of order. 5. We have considered the rival contentions and perused the record. Only issue raising for determination in respect of the date on which the show cause notice was served. To seek clarification on this aspect, the Tribunal vide order dated 27-4-2010 had directed the department to file affidavit regarding the issue of show cause notice by him, non-av....

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.... neither the acknowledgement nor the receipt of show cause notice received by the assessee in token of delivery, nor the office copy of the show cause notice could be traced in the range office. The reply also states that the issue of non receipt of show cause notice was not raised by the assessee despite corrigendum dated 18-7-2005. From the above service of show cause notice on the assessee in t....