2019 (4) TMI 1694

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....djudicated vide Order-in-Original No. 8 dated 31.03.2013 confirming the aforesaid demand. Being aggrieved, the appeal thereof was preferred which was dismissed on the ground of limitation vide Order-in-Appeal No.119 dated 26.06.2018. Resultantly, the appellant is before this Tribunal. 2. It is submitted on behalf of the appellant that though the show cause notice was served upon them at the address 61-A, Jeevan Deep Colony, Road No.14, Jaipur but by that time since the business of appellant had closed at the said premises, that the surrender application was moved in the year 2013 itself. It is thereafter that no notice of the adjudicating authority at all ever was received by the appellant and the original adjudicating authority passed a....

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....e address 61-A, Jeevan Deep Coloney, Road No.40, VKI Area, Jaipur. Though the appellant has placed relied upon his surrender application filed in the Department consequent to closure of his business at the said premises in September 2013 itself. But the perusal of said surrender ST-2 reflects that the address of appellant was same as was mentioned in the show cause notice itself. Thus, till this stage nothing was informed to the Department about the change of the address nor even till the Order-in-Original was passed. The appellant has also relied upon the form No.ST-4 as was submitted by him with the Department informing his changed address. But it is perused that the said form was submitted in September, 2018. In addition, it records the ....

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....and acceptable, in view of the above observations, latches and delay on part of the appellant. Though the appeal before Commissioner (Appeals) was within 60 days of receiving the certified copy of the Order-in-Original but Commissioner (Appeals) has given the following findings:- "I find from the case records of original proceedings that neither the impugned notices for personal hearings given by the adjudicating authority nor the impugned order was returned undelivered. Further when noticed for personal hearing was sent to the appellant in the present appeal proceedings on 22.12.2017, it was not returned undelivered. The notice for hearing dated 30.01.2018 though was returned undelivered. Further another letter dated 22.01.2017 wa....