2014 (5) TMI 717

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.... This civil miscellaneous appeal is directed against the order dated 27 May, 2011 on the file of Customs, Excise and Service Tax Appellate Tribunal, South Regional Bench, Chennai whereby and whereunder, the appeal preferred by the appellant was rejected on the ground of delay. 2. The appellant was engaged in the manufacture of cotton made articles. The Joint Commissioner of Central Excise co....

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....ereinafter referred to as 'the Tribunal') along with an application to condone the delay. 5. The appellant, in the affidavit filed in support of the interlocutory application to condone the delay, contended that the order copy was forwarded to another company and it was only from the said concern, the appellant received the copy, belatedly. 6. The Tribunal was of the view that change o....

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.... we have summoned the entire records. 10. We have perused the records and found that the appeal was preferred by M/s. Global Overseas. Appeal Memorandum and related documents also contain the name of M/s. Global Overseas as the appellant. However, the order copy was forwarded to M/s. Global Services. File contains the returned postal cover. It also contains the address and it is seen that th....

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....able them to file the appeal before the Tribunal. 12. We are, therefore, of the view that the Tribunal was not justified in rejecting the appeal as barred by limitation. 13. The question of law is accordingly answered in favour of the appellant by holding that the Tribunal failed to exercise its judicial discretion in accordance with the settled legal position with regard to the term "....