2014 (1) TMI 1698

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.... AND TAPASH MOOKHERJEE, JJ. For appellant : Mr. R. Bharadwaj, Advocate. For Respondent : Mr. J.P. Khaitan, senior advocate with Ms. A.Banerjee, Advocate. ORDER The Court : This appeal is directed against a judgment and order dated 02.08.2013 by which the learned Trial Court set aside the order dated 30.11.2005 passed by the Joint Commissioner of Excise and referred the matter back to him f....

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....hat the order is patently bad and, therefore, should be set aside. Mr. Khaitan, learned senior Advocate appearing for the writ petitionerrespondent, submitted that the copy of the order dated 30.11.2005 was not received or delivered upon his client. He added that the mill was under closure for a sufficiently long time. That could be a reason why the copy of the order was not served and that was t....

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....nion that the criticism advanced by Mr. Bharadwaj that the statutory appeal was not preferred within the prescribed time deliberately is not altogether without any merit. The writ petitioner could have with the exercise of due diligence ascertained the order passed by the Joint Commissioner. It is also a fact that the appeal was preferred after 467 days whereas the statutory Appellate Authority ha....