TaxTMI 
TaxTMI 
2014 (5) TMI 717
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....unsel, for the Respondent. JUDGMENT 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. ....
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....ate Tribunal, South Regional Bench, Chennai, (hereinafter 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. ....
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....ne doubt with regard to dispatch of order to the appellant, 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 post....
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....d the copy of the order within the statutory period so as to enable 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 a....