TaxTMI 
TaxTMI 
2003 (9) TMI 223
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....ed 11-4-2002 passed by the Commissioner of Customs and Central Excise (Appeals), Cochin. The Commissioner (Appeals) has dismissed the appeal as barred by time. 2. Arguing in support of the appeal, Shri Raghu submitted that the Commissioner (Appeals) was not correct in dismissing the appeal as barred by time. Explaining the events, he said that the Executive Engineer of the concerned unit of Keral....
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....o your letter No. C&P/PC/G1/98-99/1819 dated 15-12-2001. The claim has already been decided and Order (Original) No. 01/2001 dated 2-1-2001, has been issued, rejecting your claim of refund. Copy of the Order (Original) was dispatched by RPAD. The acknowledgement card shows the date of receipt in your office as 15-1-2001. A copy of the same is enclosed for reference." 3. Shri Raghu also submitted....
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....y contended that the order should be served on the proper officer. Since the Order was communicated to the proper officer only on 29-1-2002, time bar in the instant case is not applicable to the facts of this case. He also referred to the decision of this Bench in the case of S.S. Steels v. CCE, Belgaum reported in 2002 (147) E.L.T. 766 (Tri. - Bang.) as well as Indian Oil Blending Ltd. v. CCE, Ko....
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..... I have carefully considered the matter. On going through the submissions made by both sides, with reference to the records, I find that at the earliest the department has issued order to the KSEB in general, without specifying the concerned officer or of the division which was the party before the adjudicating authority. It is also a fact that the Department has chosen to issue copy of the order....