2020 (10) TMI 635

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....er Mr. A. Das, Jr. Standing Counsel :  For Opposite Party (Commissioner (Appeals), Central Excise, Customs and Service Tax, Bhubaneswar) ORDER Heard learned counsel for the parties by Video Conferencing mode. 2. This writ petition has been filed by the petitioner-M/s. Odisha Construction Corporation, a Government of Odisha undertaking, represented by its Managing Director with an innocuo....

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....ger (Mechanical, Orissa Construction Corporation, Unit-VIII Gopabandhu Nagar, Bhubaneswar-12". Learned counsel for the petitioner submits that the petitioner was all along under the impression that its appeal is pending before the Commissioner of (Appeals) and this is why the petitioner during hearing of the adjudication order dated 26.06.2020 (Annexure-14) passed by the Principal Commissioner, G....

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....l of the petitioner vide order dated 21.12.2017. It is submitted that the copy of the order dated 21.12.2017 has not been communicated or supplied to the petitioner on address mentioned in column 5 of the memorandum of appeal. In fact, it has been admitted by opposite party in para-5 of their counter affidavit that they have sent the copy of the order dated 21.12.2017 to the petitioner on its addr....

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....but column 5 thereof which pertains to "Address to which notices may be sent to the appellant.", wherein address of General Manager (Mechanical), Orissa Construction Corporation, Unit- VIII Gopabandhu Nagar, Bhubaneswar-12 has been given. The petitioner, which is a Government of Odisha undertaking, was under the bona fide impression that its appeal is still pending before the Commissioner of (Appe....