2003 (9) TMI 223

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.... the Order-in-Appeal No. 228/2002 dated 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 ....

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.... which is as under : - "Please refer to 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 fo....

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....dismissing the appeal. 5. Shri Raghu vehemently 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....

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....se was shown by the party to condone the delay." 6. 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....