2025 (8) TMI 1762

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....llant : Rahul Agarwal For the Respondent : Dhananjay Awasthi ORDER 1. Heard learned counsel appearing on behalf of the parties. 2. This is an appeal filed under Section 35-G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. 3. The question of law that has been admitted by us, is as follows:- "Whether the order of the Tribunal below holding that ....

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....der of the Commissioner (Appeals) record that the order in original for service was sent to the appellant to its registered address vide dispatch dated September 28, 2021 through post but no where there is any proof whether such dispatch was actually received by the appellant. Furthermore, there is no finding as to whether the appellant's registered address during this period was the address a....