2025 (7) TMI 1947

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...., Member (Technical) For the Appellant : Shri. Dhaval K Shah, Advocate For the Respondent : Shri. M.P. Solanki, Assistant Commissioner (AR). ORDER SOMESH ARORA In the instant case, the date of receipt of order by the appellants was initially indicated in the appeal memo as 16.10.2024, after the same was issued on 15.11.2017. Since, there was considerable delay in receipt of order fr....

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....ey have already deposited an amount of Rs. 42.42 Lakhs out of demand of Rs. 44.82 Lakhs confirmed against them vide Order-In-original dated 30.10.2015 and subsequently upheld in OIA dated 15.11.2017 that only Rs. 2,38,000/- approximately was left to pay. That the applicant had no clue that some Order-In-Original dated 30.10.2015 had been issued against them and coming to know, they ....

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....rather than sitting over it, in case the same were not received by them within reasonable time. The delay of over 2000 days is considerable and there is no reason for condoning the delay of this magnitude. 3. Both sides were given time to put on record the decisions in their favour on the point of delay. The applicant as per the opportunity afforded relied on the decision dated 02.05.2022 in th....

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....hat area. It was running into huge losses and has undergone rehabilitation/funds infusion by the State Government. It is also a fact that it was working with skeltal staff during the relevant period. The Department has not been able to produce any evidence of receipt of the order by the applicant. While normally, we would have accepted an affidavit on its face value but we find the same is unaccep....