2014 (1) TMI 467

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....hana Wadhwa :- After hearing both the sides for a considerable length of time, in support of the COD application, we find that the impugned order was passed by Commissioner (appeals) on 22/7/98, when their appeal was dismissed for non-compliance with the stay order passed by Commissioner (Appeals). However, the appellant was not heard before dismissing the appeal. The present appeal against the s....

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....der appointing a receiver, their factory was not working and the possession has been taken over by the court receiver. However, we find no justification in the above-mentioned reason in as much as from the list of dates and events, produced on record by the appellant as per directions given to him on the last date of hearing, we note that the said High Court's decision was on 10/09/1997, whereas a....

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....missioner to the CDR's office which shows that the order-in-appeal was dispatched under dispatch No. 2705-2708 dated 23/7/98. We have also seen the comments offered by the Commissioner wherein it stands clearly mentioned that the impugned order was sent under Registered/A.D. and was not received back from the postal authorities as undelivered. As such, the appellant cannot take the benefit of its ....

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.... it has to be presumed that the Revenue new about the correct address does not find favour with us in as much as the show cause notice was issued by the Commissioner at the original adjudicating levels and the appeals are disposed of by different offices of Commissioner (Appeals). As such, the appellant was duty bound to communicate their correct address to the office of Commissioner (Appeals) and....