2014 (4) TMI 987

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....t : Vinod Kant Srivastava ORDER This appeal arises from a judgment of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated 17 January 2012. The Joint Commissioner, Central Excise, Kanpur passed an order dated 3 September 2001confirming a duty demand of Rs.2.18 lacs under Section 11(A)(2) of the Central Excise Act, 1944 and imposing a penalty in the like amount and interest under ....

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.... 22 March 2011. According to the appellant, the order of adjudication dated 3 September 2001 was actually communicated only on 28 January 2011. The Commissioner (Appeals) observed that since the actual date of acknowledgement of the order was not available, he summoned the record from the Superintendent (Adjudication), Central Excise, Kanpur, who submitted a photocopy of the acknowledgement of th....

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....ted was that Mr. Vikas Agrawal was living separately and due to loss in the business and disputes in the family, there was no communication between them. If, according to the appellant, Vikas Agrawal was not an authorised representative within the meaning of Section 35Q of the Central Excise Act, 1944, such a ground ought to have been specifically raised. No such ground was raised in the memo of a....