2018 (2) TMI 585

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....(Technical) Shri K. Selvaraj, Advocate for the Appellants Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Ms. Sulekha Beevi, The above applications for condonation of delay have been filed by the appellants seeking to condone the delay of 3136 days in filing the above appeals. 2. On behalf of the appellants, ld. counsel Shri K. Selvaraj submitted that the Order-in-Or....

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..... Ltd. Vs. Commissioner of Customs, Central Excise and Service Tax and others - (2015) 14 SCC 523. That therefore the delay may be condoned and the appeals may be admitted. 3. The ld. AR Shri K.P. Muralidharan strongly opposed the applications. He submitted that the copy of the order was issued to the appellants by speed post as evidenced by the copy of the dispatch register. That this would ev....

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.... served upon the appellants. It is seen that the order copy has been issued by speed post but it is not seen that it was sent with acknowledgement due. We find that the order copy has not been served upon the appellants and therefore the appellants have established sufficient ground for condoning the delay. However, taking into consideration the delay of 3136 days, we are of the considered view th....