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2015 (2) TMI 753

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..... Thomas, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against OIA No. 293/2012 (STC)/SKS/Commr(A)/Ahd dated 20.12.2012. Under this OIA dated 20.12.2012, first appellate authority has dismissed the appeal filed by the appellant as time barred without going into merits of the case. 2. Shri Vipul Khandhar (Chartered Accountant) appearing on behalf of the app....

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.... 791 (Tri. Bang.)] &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;(d) Margra Industries Limited vs. CC, New Delhi - [2006 (202) ELT 244 (Tri. LB)] &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;(e) Rajesh Textile Industries vs. CCE< Ahmedabad - [2010 (252) ELT 242 (Tri. Ahmd.)] 3. Shri G.P. Thomas (AR) on the other hand argued that dispatch of OIO dated 12.01.2011 at the correct address is sufficient compliance of....

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