2020 (4) TMI 180

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....venience, the impugned judgment and order is reproduced hereinbelow in its entirety:- "The miscellaneous application is for early disposal of the appeals and in the face of no objection by learned DR and the issue involved being a small issue, I accept the prayer and proceed to decide the appeals itself. 2. It is seen that the appellant's claim of rebate was adjudicated by the Assistant Commissioner vide his Order-In-Original dated 02 December, 2015. Vide this order, a part of the claim was sanctioned and other part was rejected. Being aggrieved with that part of the order of the Assistant Commissioner vide which their rebate claim was rejected, the appellant filed 3 (three) appeals before Commissioner (Appeals). 3. The Appellate ....

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....thorities below that the Order-In-Original was served upon the appellant on 02 December, 2015 is factually incorrect. 5. I note that apart from the fact that the above submission of the learned advocate is not supported by any documentary evidence on record, the register showing the signature of the appellant is a 'Dispatch Register' and the same is showing the dispatch of the order, wherein the details of the Order-In- Original including the numbers stands shown. This fact by itself establishes that it was the order which was handed over personally to the appellant's representative. 6. However, otherwise when the cheques given to the appellant were lesser in amount than the rebate claimed by them, the same would establish t....