2013 (5) TMI 597

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....dran; This stay petition and appeal is directed against order in appeal No.OIA No.CCE-SRT-I/SSP-159/U/S 35A(3), dt.29.11.12. 2. After hearing both sides for some on the stay petition, we find that the appeal itself could be disposed of at this juncture. Accordingly, after allowing the application for the waiver of pre-deposit of the amounts involved, we take up the appeal itself for disposal....

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....filing any Delay Condonation Application. Enquiry was conducted with the Assistant Commissioner of Central Excise & Customs, Division-II, Surat-I to find out exact date of service of subject Order in Original, to which he could not stated the exact details of service of subject Order in Original being very old case. But he informed that the attested copy of subject Order in Original was supplied t....

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....fore, this is a fit case to decide in such manner. In these circumstances, balance of situation demands that, the Commissioner, Surat-I will inquire into, the facts and circumstances as to why and how, the order in original passed by the Divisional Deputy Commissioner, on 29.03.2005, could not be served on the assessee in manner prescribed under Section 37C, till 17.02.2011 (i.e. six years) and ta....