2021 (7) TMI 190

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....lant Shri Pradee Gupta, Authorised Representative for the respondent ORDER Heard the parties. 2. Learned Counsel appearing for the appellant states that the impugned order has been practically passed ex-parte as the notice of personal hearing was not served upon them. Show cause notice was issued to the Jaipur address of the appellant company, and it was received by one person who was ....

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.... copy of the order before the Assistant Commissioner and the same was issued to them vide forwarding letter dated 05.07.2018. Admittedly, appellant filed their appeal before the Commissioner (Appeals) on 24.07.2018. However, the Commissioner (Appeals) ignoring the fact on record that the order-in-original was returned back undelivered with the remark 'premises vacated' have erroneously presumed se....

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....ent, as the same is by way of last resort when the department has failed to serve notice inspite of their best efforts. 4. Learned Authorised Representative appearing for the Department opposes the appeal and also relies on the following case laws in support of their contention that there is sufficient service of order-in-original. 1) Sunbeam Garments (P) Ltd., vs. Commissioner -2010 (....