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TMI Blog2000 (1) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with consent of both sides after waiving deposit. 2. The appeal is against the order of the Commissioner (Appeals) in an application filed under Section 35E(4) of the Act before him by the Commissioner of Central Excise. The primary contention of the Advocate for the appellant that it was not serve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention that neither the application nor the notice of hearing had been served, therefore, has to accepted. The fact that Commissioner (Appeals) did not know the change in address of the appellant is irrelevant. The appellant has no duty to inform the Commissioner (Appeals) of the change in address. It did not know that an application was pending before the Commissioner (Appeals). The order was th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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