2016 (11) TMI 98

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....>Dr. D.M. Misra, Member (Judicial) For Assessee :  Shri K I Vyas, Advocate For Revenue :  Shri G P Thomas, Authorised Representative ORDER    Heard both sides. 2.  These two appeals are filed against OIA-CS/08-09/SURAT-II/2012 dt 20.1.2012  passed by the Commissioner (Appeal) Central Excise, Customs and Service Tax-SURAT-II 3.  The facts of....

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....t vehemently argued that copy of the show cause notice was not received by the Appellants, hence they could not file their  reply to the said notice. It is his contention that the demand was confirmed by the Adjudicating Authority ex-parte. Further, he submits that even though before the Ld Commissioner (Appeals) they have specifically pointed out about the non-receipt of show cause notice, b....

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....er, his apprehension is  that the appellant  may take the service of the copy of the notice now as receipt of the notice and claim as barred by limitation. 6.  In his rejoinder, the Ld Advocate for the appellant submits that they would be receiving the copy of show cause notice for the purpose to participate in the proceedings without taking up the issue that the notice is served....