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2016 (4) TMI 1318

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.... By this appeal, a challenge is made to the order dated 2nd September, 2014 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short "Tribunal"). 2. The appellant herein preferred an appeal on 26th July, 2013 against the order dated 8th May, 2003. An application for condonation of delay was filed. While considering the issue of delay, the Tribunal found receipt of....

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....aforesaid while dismissing the appeal on the ground of limitation itself. In view of the above, the order of the Tribunal be set aside with the remand of the case so as to decide the appeal on merit. 4. We have considered the submissions made by Learned Counsel and perused the order under challenge. 5. It is a case where an appeal was preferred before the Tribunal to challenge the orde....

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....03 through registered post. An argument has been made, which cannot be said to be purely a question of law because whether the mode of service should be through registered post and it was applied or not, depends on the facts. If according to Learned Counsel for the appellant, the order should have been sent through registered post and the procedure was not followed, it needs to be pleaded so that ....

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.... petitioner-appellant. The Court did not adjudicate the issue as to whether the certified copy of the order has been supplied or not, rather as per the prayer of the petitioner therein, it was observed that if an application is submitted, the respondent/s would supply certified copy of the document/s. The appellant cannot take benefit of the order passed by this Court in the writ petition, referre....