2017 (5) TMI 1075

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.... Advocate For Respondent(s): Shri L Patra, Authorised Representative Per: Dr D.M. Misra These two applications are filed seeking Condonation of delay of 331 days in filing the appeal before this Forum. 2. The Ld. Advocate Shri Tripathi for the applicant submits that the impugned order dtd. 28.8.2014 was received on 05.9.2014 and the appeals were required to be filed before this Tribunal on or ....

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....nilal, was the watchman who received the order and left the employment towards the end of Sept. 2015. In support of his argument, that delivery/receipt of the Order by watchman is not a proper communication/service of the Order; the Ld. Advocate referred to the decision of the Hon'ble Supreme Court in the case of Saral Wire Craft Pvt Ltd Vs CCE&ST - 2015(322) ELT 192 (SC) and that of the Tribunal ....

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....sidered as communication, is devoid of merit. Distinguishing the judgment in the case of Saral Wire Craft Pvt Ltd's case, the Ld. AR for the Revenue submitted that in that case the order was served on Kitchen Boy and in Vindyachal Synthetic's case, the facts are different, in as much as the order was served on the Watchman, when factory was under lockout. In the present case, however, the factory ....