2013 (3) TMI 178

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....Jagdish, Superintendent (AR) Per: M. Veeraiyan: Heard both sides. 2. Considering the grounds disclosed, the delay of 50 days in the filing of the appeal before the Tribunal is condoned. 3. As the Commissioner (Appeals) had dismissed the appeal on the ground of limitation, the appeal before the Tribunal is taken up for summary disposal after dispensing with the pre-deposit of the dues a....

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....re is no delay in the filing of the appeal. 5. The learned Superintendent (AR) submits that the show-cause notice dated 30.4.2008 was received by the appellant on 3.5.2008 and they have filed reply dated 24.5.2008; that they have received personal hearing intimation for hearing fixed on 16.6.2008; that they have attended the personal hearing on 16.6.2008. He also produced copy of acknowledgment....

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....mises of the appellant stands closed since April 2008. In this regard, she referred to the reply dated 24.5.2008 wherein it has been mentioned at paragraph 8 that "due to non-cooperation of other partner, I have temporarily stopped the business." It is not the case of the appellant that they have intimated a new address for communication to the department. The reply dated 24.5.2008 also contained ....