2005 (9) TMI 187

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....mber (T)]. - Heard both sides and perused the record. 2. The matter is before us again. We had passed our earlier final order Nos. 201-202/D, dated 12-7-2002 sending the matter back to the Commissioner (Appeals) "for deciding the appeal afresh on merits after hearing the parties". Under the impugned order, the Commissioner has rejected the appeal as barred by limitation. The present appeal is d....

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.... by Registered post, the order was to be treated as served and any appeal against that order has become barred by limitation. The appellant also pointed out that upon receipt of the order under Rule 230 of Central Excise Rules, 1944 it had written to the jurisdiction authority on 4-1-99 and 13-1-99 seeking copy of the adjudication order but no copy was made available. 5. The contention of the l....

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....he learned Departmental Representative contended that it is well settled that service through registered post satisfies the requirement for service of the order and in the present case, since the adjudication order had been dispatched by registered post, the finding of the Commissioner is to be upheld. The learned Departmental Representative had brought to our notice the decision of the Hon'ble Hi....

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....ded with against the assessee under Rule 230 of the Central Excise Rules, 1944, without even making available an additional copy (assuming that the order had been served) of the adjudication order despite repeated requests. This is strange inasmuch as, even if the assessee has to comply with the adjudication order, it requires a copy of the order. The assessee's contention that it never received c....