2013 (8) TMI 358

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2013 (8) TMI 358

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..... 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 upon a letter dated 19.11.2012 written by Su....

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....arch 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 reasons given by the appellants for delay are very sketchy....

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....bsp; 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   10237/13   12.07.2012   22.11.2012   It is observed that for serial No. (ii) to (iv), the orders in original sent at the known postal address, were returned ....

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....r 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, Sion, Mumbai is the same what is mentioned in the COD application. Therefore, there is no reason to accept that order in original dated 30.3.2012 was not received by M/s. Wireless Communicat....

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2013 (8) TMI 358