2025 (11) TMI 1190

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...., MEMBER (JUDICIAL) Shri Mohd Shabaaz, Advocate for the Appellant. Shri V Srikanth Rao, Authorised Representative for the Respondent. ORDER Per: ANGAD PRASAD This Miscellaneous petition is filed by the appellant for Condonation of Delay in filing the appeal. 2. Learned Counsel for the appellant submits that he had received impugned order on 05.12.2024 by going to Range Office of ....

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....se, the Department has confirmed that the copy of Order-in-Appeal was sent by Speed Post on 08.02.2023 vide Speed Post No. EN752986177IN. Therefore, the grounds taken that they had received the same late as reason for late filing is not correct. He is also relying on the judgment in the case of CCE, Ludhiana Vs Mohan Bottling Co. (P) Ltd., [2010 (255) ELT 321 (P & H)] wherein, it was held that sen....

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.... the Revenue has pointed out that there is an evidence to the effect that the order was sent by speed post on 08.02.2023 and therefore the grounds taken that it was received later on is not tenable, we find much force in the argument of the Learned AR that there is enough evidence that it was sent on 08.02.2023. However, what is not apparent, whether it was sent on the old address as appearing on ....

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.... dated 15.02.2017, whereby, the applicant had vacated the premises on which the Order-in-Appeal was communicated. The fact that applicant collected the copy of the Order-in-Appeal shows that they intended to pursue the appeal and this is on record that they had collected the copy on 05.12.2024. Therefore, in the given factual matrix, we find that there are sufficient grounds on which the appellant....