2013 (1) TMI 550

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....Customs, Excise & Service Appellate Tribunal (the Tribunal) dated 19.7.2011 in the following factual background. The appellant was subjected to show cause notice proceedings for evasion of duty and penalty along with other co-noticees, in which the appellant was visited with penalty of Rs.10 lakhs. The case of the Department was that such order was served on the appellant by Registered Post A.D. ....

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....eal was presented after much delay. Against such order of the Commissioner, the appellant preferred further appeal before the Tribunal. The Tribunal by the impugned order, rejected the appeal. Counsel for the appellant submitted that the Tribunal gravely erred in observing that neither the appellant nor the Department could say who exactly signed and took delivery of the order, but for the purpos....