2013 (8) TMI 358

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....vaiya, A.R. JUDGEMENT Per: Mr. H.K. Thakur; These five COD applications were filed by M/s. Wireless Communications, Shri Kalpesh Damani, Shri Rakesh Jain, Shri Jaywant Thakar and Shri Nimesh Shah. 2. The reasons given in the applications are that they did not receive order in original at the given address. Shri A.M. Sachwani, learned advocate on behalf of the all the applicants relied ....

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....e P.D. Hinduja National Hospital & Medial Research Centre, Mumbai were produced to the effect that Shri Gunti Bhaskar Babu was undergoing treatment. Appellant also relied upon the following decisions:- (a) M/s. Allianz Steel Limited 2012 (280) ELT 462 (Tri. Del.) (b) M/s. Ashok & Co. Pan Bahar Limited 2012 (286) ELT 635 (Tri. Del.) 4. On the other hand, learned A.R. argued that the reason....

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.... 10227/13   26.11.2012   18.01.2013   (iii)   Shri Jaywant Thakar 16.4.12   10229/13   26.11.2012   01.01.2013   (iv)   Shri Nimesh Shah 16.4.12   10231/13   26.11.2012   01.01.2013   (v)   Shri Kalpesh Damani 16.4.12   1023....

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.... Wireless Communications and the other noticees. The order meant for Shri Kalpesh Damani, Shri Rakesh Jain, Shri Jaywant Thakar, and Shri Nimesh Shah were returned undelivered but the order in original sent to known postal address of M/s. Wireless Communications was not returned undelivered. The address of M/s. Wireless Communications, B-15, Almeda Compound, Near Pratiksha Nagar, Sion Koliwada, Si....