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2015 (9) TMI 411 - HC - Central ExciseCondonation of delay - Non receipt of order - Held that - Alleged adjudication order dated 19th November, 2012 was not received by them. Only a recovery notice dated 29/30th December, 2014 was received by the writ petitioner. It is also alleged by the writ petitioner that after issuance of the show cause notice dated 26th July, 2011, no communication at all was received from the respondent authorities. Since it was not favoured with the copy of the adjudication order, the writ petitioner was unable to prefer any appeal from the adjudication order. - grievance of the writ petitioner will be redressed if now the respondent authorities are directed to 2 supply a copy of the adjudication order to the writ petitioner so that the writ petitioner may file an appeal against the same, if necessary with an application for condonation of delay. - Decided conditionally in favour of assessee.
Issues: Alleged non-receipt of adjudication order, failure to receive communication from respondent authorities, direction to supply copy of adjudication order to file an appeal.
Analysis: The writ petitioner raised concerns regarding not receiving the alleged adjudication order dated 19th November, 2012, but only a recovery notice dated 29/30th December, 2014. It was further claimed that no communication was received after the show cause notice dated 26th July, 2011. The respondent authorities disputed the non-receipt of the adjudication order by the writ petitioner. The judge did not delve into the controversy of whether the order was served but focused on addressing the petitioner's grievance. The court directed the respondent authorities to provide an authenticated copy of the adjudication order to the writ petitioner within a week so that an appeal could be filed, if necessary, along with a request for condonation of delay. The judge explicitly stated that the decision did not involve an assessment of the case's merits. Notably, since no affidavits were submitted, the allegations in the writ petition were considered not admitted. The application was consequently disposed of, with the provision for supplying a certified photocopy of the order to the parties upon request and compliance with all formalities.
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