2005 (9) TMI 23

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....fore us again. We had passed our earlier final order Nos 201-202/D, dated 12-7-2002 sending the matter back to the Commissioner (Appeals) "for deciding the appeal afresh on merits after hearing the parties". Under the impugned order, the Commissioner has rejected the appeal as barred by limitation. The present appeal is directed against that order. 3. The facts of the case may be noted briefly.....

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....st that order has become barred by limitation. The appellant also pointed out that upon receipt of the order under Rule 230 of Central Excise Rules, 1944 it had written to the jurisdiction authority on 4-1-99 and 13-1-99 seeking copy of the adjudication order but no copy was made available. 5. The contention of the learned Counsel is that since no copy of the adjudication order has been served ....

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....ervice through registered post satisfies the requirement for service of the order and in the present case, since the adjudication order had been dispatched by registered post, the finding of the Commissioner is to be upheld. The learned Departmental Representative had brought to our notice the decision of the Hon'ble High Court of Allahabad in the case of Doaba Rolling Mills (P) Ltd. v. CEGAT, New....

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.... without even making available an additional copy (assuming that the order had been served) of the adjudication order despite repeated requests. This is strange inasmuch as, even if the assessee has to comply with the adjudication order, it requires a copy of the order. The assessee's contention that it never received copy of the order has better creditability inasmuch as this issue remains conclu....