TaxTMI 
TaxTMI 
2007 (12) TMI 144
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....a penalty of Rs. 10 lakhs. Revenue was also pursuing the matter by way of prosecution in the Court of Law. We find that the Order-in-Original was passed on 27-2-2004. However, the appellants filed the appeals only in the year 2006. The matter came up before the Tribunal for hearing on 22nd September, 2006. Since there was inordinate delay of 829 days in filing the appeals, the appellants were directed to file COD application along with the affidavit. The learned Departmental Representative was also asked to report proof of service of the Adjudication order by the adjudication section in the Commissionerate office, 13. It is stated by Shri Mohd Osman that he received the Adjudication order sent by Registered Post with Acknowledgement Due on....
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.... the inordinate delay he was asked to file the COD application and to file his affidavit. In the affidavit, he stated that he received the Order-in-Original along with letter dated 6-3-2006 by Registered post only on 9-3-2006. He has stated that if the Adjudication order of the Respondent had been served on him earlier, he would have COD application only preferred the appeal in time. Therefore, he stated that there was no delay in filing the appeal and he is filing the COD application only in compliance of the order of the Tribunal. Therefore he requested the Tribunal to condone the delay in filling his appeal No. C/245/2006 in the interest of justice. The other appellant, Shri Abdul Rehman had also filed the similar affidavit stating that ....
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....n 17-9-2007." Finally the matter came up for hearing before this Bench on 28-11-2007. 4. Mr. Anand Seshu, the learned Advocate appeared on behalf of the appellants and Ms. Sudha Koka, the learned SDR for the Revenue. 5. We heard both the sides and perused a the records. In these cases, the Adjudication Order was issued in the year 2004. The date of the impugned order is 27-2-2004. However the appellants came in appeals before this Tribunal only in the year 2006. They were advised to file COD applications. In their affidavit, they have stated that they came to know about the impugned order only when the Departmental authority forced them to pay the penalty imposed on them in the Adjudication order. To that effect, they have filed an affid....