TaxTMI 
TaxTMI 
TaxTMI 
2013 (6) TMI 296
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....dictional Deputy Commissioner, vide order-in-original dated 30th March 2012 confirmed duty demand of Rs. 3,59,309/- against the appellant alongwith interest and imposed penalty of equal amount on them under Section 11AC of the Central Excise Act. This order was received by the appellant on 14/4/12. However, since the Deputy Commissioner's order mentioned the date of hearing as 11/4/12, the appella....
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....eema Jain, Advocate, the learned Counsel for the appellant, pleaded that the appeal had been filed on 26/6/12 and, as such, there was delay of 13 days not 16 days, that delay was due to genuine reason, as there was factual mistake in the order-in-original passed by the Deputy Commissioner regarding the date of hearing, that in view of this factual mistake being pointed out by the appellant, the de....
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....it. 5. I have considered the submissions from both the sides and perused the records. 6. I find that from the appellant's correspondence with the department it is clear that there was a factual mistake regarding the date of hearing in the order passed by the Deputy Commissioner, as while the date of order was 30th March 2012, the date of hearing as recorded in the order was 11/4/12. It is only a....