2016 (11) TMI 105

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r No.40562 of 2014 dated 27.08.2014, dismissing the appeal preferred by the appellant to the said Tribunal, calling in question the orders passed by the Commissioner (Appeals), rejecting the appeal preferred by the appellant as time barred. 2. The case as set up by the appellant was that the order in original passed by the primary authority on 29.03.2011 was not received by them at their Tuticorin Office as they have shifted from Tuticorin in January, 2011 itself to Cochin, Kerala State. Therefore, it was stoutly disputed that they have received the order in original on 05.04.2011. 3.The Department, to substantiate their claim that the order- in-original passed on 29.03.2011 has been despatched promptly, have placed before us a copy of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eply to the show cause notice, another notice dated 23.02.2010 was issued by the department to submit immediately their reply and also to intimate as to whether they wished to be heared in person. There was no response from the appellant. Hence, the department intimated on 27.04.2010 that the date of personal hearing is fixed on 05.05.2010 through a Fax Message. On 03.05.2010, the appellant requested to give time up to the 1st week of June 2010 for attending the personal hearing. Accordingly, personal hearing was fixed on 16.06.2010. Then Sri.S.S.Sharma, Finance Controller of the Firm appeared for the personal hearing and requested for two weeks time to prepare reply for the show cause notice and also offer justifications. The explanation w....