TaxTMI 
TaxTMI 
2003 (8) TMI 51
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.....The facts in brief as are necessary for the decision of the appeal are set out hereunder : - The petitioner is a company incorporated under the Companies Act, 1956 and is an undertaking of the Government of Uttar Pradesh. The petitioner is engaged in the construction of bridges and other civil works all over India. As part of its construction activities, the petitioner sets up site/project offices at the site of construction and those site/project offices are temporary in nature and upon completion of the construction activities, such site/project offices are closed. 3.The Commissioner of Central Excise, Goa, by his Order, dated 31st January, 1995, confirmed the demand for Rs. 4,72,535.34 as duty of excise on piles, girders and....
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....lications disposed of which is also not indicated. We therefore decline to adjourn." 5.The petitioner subsequently filed an application for restoration of the appeal, but, the said application came to be dismissed for want of prosecution as the notice of hearing of the said application was received by the petitioner on 29th December, 2000 whereas the application for restoration was listed for hearing before the Tribunal on 15th December, 2000. Due to the dismissal of its application for restoration, the petitioner on 22nd March, 2001, filed another application for restoration of the appeal. The Tribunal by its impugned order, dated 16th October, 2001, dismissed the application for restoration of Appeal No. E/4388/95 and declined to resto....
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....Goa and a copy thereof was also marked to me. (e) that as soon as I received the Notice, I telephoned their local office at Cambarjua which is located about 20 K.M. away from my office. Since there was no response, I thought that perhaps the telephone was out of order. I also thought that since the notice would have been served on the Corporation, they would contact me. I waited for about a week and in the meanwhile, I again tried to contact them but there was again no response. (f) that ultimately I drove down to the site address to contact them personally but found that their office was now occupied by the local PWD. I was informed by the PWD people that U.P. State Bridge Corporation had mov....
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....andling their Mumbai cases. Mr. Jain, however, informed me that he contacted their Mumbai Office. However, they had referred the matter to their Head Office for instructions as they could not decide it themselves. Subsequently when I received instruction from U.P. State Bridge Corporation to send the case papers to Shri Vipin Kumar Jain, I sent the case papers to Shri Jain in Mumbai. Subsequently, when I received Order No. C-II/494-495/99-WZB, dated 5-3-1999. I also sent the same to Shri Vipin Jain".6.The notice of hearing of the appeal was issued to the petitioner as well as to its counsel. From the affidavit of the counsel representing the petitioner, it is clear that after completion of the project in Goa, the petitioner had clo....