2018 (3) TMI 454

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....uhan, Advocate for Appellant. Shri S.N. Bhattad, Advocate for Respondent.   ORAL JUDGMENT (PER B.P. Dharmadhikari, J.) 1] In this appeal under Section 35G of the Central Excise Act appellant-assessee questioned the order dated 23.01.2017 on application No.ST/COD/93463/16MUMBAI refusing to condone delay of about 624 days in filing an appeal against the order in original. We have heard....

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.... can be said to be valid or not and relevance of answer to this question, insofar as prayer for condonation of delay is concerned, arise for adjudication in this appeal as substantial questions of law.   5] Normally the prayer for condonation of delay may be required to be considered independent of the question of the date on which copy of order impugned in delayed proceeding was received ....

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....After receipt thereof the subject appeal along with prayer for condonation of delay has been filed. The impugned order does not record any finding on its correctness or otherwise or then its relevance. In paragraph 4, the impugned order only takes note of steps taken by the lower authority i.e. department to complete service in terms of Section 37C upon appellant-assessee and with satisfaction tha....

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....22.11.2017 this court has directed respondent not to take any coercive steps against the appellant for securing recovery of balance amount. 9] The perusal of findings recorded in paragraph 4 by appellate authority show that after making efforts to complete service through post on last known address and after the envelope containing impugned order was received back, direct recourse has been take....