9911796707
TMI Blog2010 (7) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order waived. Appeal itself is taken up for final hearing. 2. The matter is before the Tribunal for the second time having been remanded to Commissioner (Appeals) vide Final Order No. 859/2007-SM dated 11-4-2007 with the following directions: 3. In view of the above, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to decide the case afres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Division during the relevant period. He draws my attention to the entries relating to 4-9-03. On perusal of the entries relating to 4-9-03, it is noticed that the order of the original authority V-30(164)D/94 was shown to have been dispatched under Sl. No. 1476 to M/s. Gupta Wires Products, under Sl. No. 1477 to Deputy Commissioner (Review), Chandigarh, under Sl. No. 1478 to Range Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of name or designation of the representative who has received the order-in-original on 4-9-03 is available. 5. In the light of the above, the submission of the learned Advocate for the appellant that they came to know of the order having been passed by the original authority only after the communication was received from the Range Superintendent on 7-10-04 and accordingly, they collected the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) having held that the appeal was time-barred, have not gone into merits of the case. In view of the above, the order of the Commissioner (Appeals) is set aside and holding that the appeal is filed before the Commissioner (Appeals) within the stipulated time. Commissioner (Appeals) shall decide the appeal on merits after granting reasonable opportunity of hearing to the appellants. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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