2013 (6) TMI 296

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....Rakesh Kumar:- In this case, the Jurisdictional 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 th....

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....iled. 2. Heard both the sides. 3. Ms. Seema 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 mista....

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.... the findings of the Commissioner (Appeals) in 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....