2005 (2) TMI 184

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....ides. The matter is before the Tribunal for second time. The facts are like this : The appeal filed by the appellant was rejected by the Commissioner (Appeals) [Order-in-Appeal No. 100 (KDT) CE/JPR-I (53) dated 8-3-200] as barred by limitation. The appellant submitted before the Tribunal that no copy of the Order impugned before the Commissioner had been served on it. The Revenue's contention w....

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....ned and that person had only stated that he saw Mr. Solanki (Excise Inspector) pasting some papers on the appellant's factory (without confirming that it was the Order in question) panchanama proceeding cannot be accepted as authentic. Learned Counsel has also relied upon the decision of this Tribunal in the case of Elektro Kool Industries v. CCE, Hyderabad-III - 2004 (172) E.L.T. 255 (T) = 2004 (....

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.... refused to sign. The constable told me that it was a Govt. work and there was nothing wrong in it and thereafter, I appended my signatures on a paper'. Further to another specific question 'what was the paper which was pasted', Shri Sanjay Khan replied as under :- 'It was white paper something was written thereon and he had not read that paper. 'He further added that there were three - four....