2005 (7) TMI 140

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....resident]. - Heard both sides. The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the appeal was dismissed as time bar. The Commissioner (Appeals) held that there was a delay of 797 days in filing the appeal. 2. The contention of the appellant is that the adjudication order was passed on 25-9-2000 and the same was pasted at the factory prem....

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....t sustainable. 3. The contention of the revenue is that the order was pasted on 29-1-2001 at the factory of the appellant in the presence of two independent witnesses and panchnama was drawn hence appellant cannot say that the order was not served on 29-1-2001. Revenue has submitted that attested copy of the order was supplied to the appellant on 23-12-2002 on the request made. 4. In this ca....