2001 (7) TMI 626

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..... M/s. Shiva Stamping Pvt. Ltd. has filed this appeal against Order-in-Appeal No. 1027/2000, dated 29-9-2000 in which Commissioner (Appeals) has dismissed their appeal as time barred. 2. Shri Pankaj Mullick, learned Chartered Accountant, submitted that the Commissioner, Central Excise passed an Adjudication Order No. 234/98, dated 19-5-1998 allowing the Appellants to take Credit of Rs. 1,35,000/- .....

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..... med to have been served on the addressee and fact of receipt of the Order is to be verified when it is contended not to have been received. 3. Countering the arguments, Shri J. Singh, learned D.R., submitted that nowhere it has come on record that Order was not sent by Registered Post with acknowledgement due; that the Assistant Commissioner has, under his report dated 11-8-2000, only intimated .....

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..... aised before a particular quasi-judicial authority, the same must be considered and the findings recorded on each one of them by such authority. As the Tribunal was of the view that submissions of the Appellants merited further verification, the matter was remanded and if considered necessary, Commissioner (Appeals) to make enquiry to arrive at the correct findings. Following the ratio of the sai .....

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