2016 (11) TMI 1228

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.... Petitioner Mr. Pradeep S. Jetly a/w Mr. Jitendra B. Mishra, for the Respondents ORDER P. C. On 17th October, 2014 Appeal Nos. E/167/2004-Mum and E/231/2004-MUM arising out of the order in Appeal passed by the Commissioner of Central Excise (Appeals), Pune dated 5th August, 2003 has been allowed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. 2 ....

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....pointed out in that application for recall that the notice for date of hearing before the Tribunal was never received. The reason for the same is that the Petitioner was previously known as M/s Universal Luggage Manufacturing Company Limited, which was having its factory at Satara in Maharashtra. M/s Universal Luggage Manufacturing Company Limited was merged with the present Petitioner with effect....

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....used the order dated 17th October, 2014 passed by the Tribunal as also the earlier and initial order of 23rd August, 2011. 7 The Tribunal unmindful of the contents of the restoration application proceeded to deal with it as if it is seeking to rectify certain mistakes in the initial order. The application to rectify the mistake was made by the Revenue whereas the Petitioner's application wa....

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....of the Tribunal for a decision afresh on merits and in accordance with the law. Mr. Shah, on taking instructions states that the notice of hearing of the Appeals served on the present Petitioners' advocate at Mumbai would be accepted without insistence on a personal service on the Petitioner if that notice indicates date of hearing of the Appeals by the Tribunal, the Petitioner will make all a....