2008 (8) TMI 327

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....lant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- This application for condonation of delay of nearly 9 years from the date of issue of the Order-in-Original No.12/99 dated 31-3-1999 has been filed by the appellant Shri T. Prabhakara Rao. 2. Shri C.T. Krishnamurthy, learned advocate appeared on behalf of the appellant and Shri K. Sambi Reddi, l....

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....available and found that the Order-in-Original No.12/99 dated 31-3-1999 was dispatched by RPAD to all the concerned seven parties including Shri T. Prabhakara Rao on the address given by him i.e. H. No.15-77, P & T Colony, Dilshuknagar, Hyderabad. However, revenue is not in a position to produce the acknowledgement. Further, the departmental representa tive relied on the case law rendered in the c....

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....ssed by the Commissioner III Hyderabad has been served on me only on 7-2-2008 by the Range Supdt. Bibinagar Range. Copy of the acknowledgement given by me to the Supdt. is enclosed." In the case of Reliance Telecom Ltd. cited by the appellant, it has been held that the appellants can prove non-receipt of order by filing of an affidavit. In the present case, though it is stated that the Order-in-Or....