2007 (10) TMI 422

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..... : M.M. Kumar, J.]. - This appeal filed under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act'), is directed against order dated 22-9-2006 (A-3), passed by the Customs, Excise and Service Tax Appellate Tribunal. New Delhi (for brevity, 'the Tribunal') allowing an application filed alongwith the appeal seeking condonation of 190 days delay in filing the appeal. The appeal was di .....

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..... sought to be appealed against is communicated to the party. The Tribunal has recorded a finding that the order in appeal was sent to the assessee-respondent through Speed Post on 3-3-2005 and the same was not received back. It is, thus, obvious that the method of serving the assessee-respondent by Speed Post is not the one contemplated by Section 35C of the Act, which require communication of ord .....

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..... The costs shall initially be deposited by the revenue-appellant with the Punjab State Legal Services Authority, Chandigarh. However, a fact finding inquiry be held to find out the person who had advised filing of such appeal. The aforesaid inquiry be completed within a period of one month from the date of receipt of copy of this order, the costs of Rs. 5,000/- shall be deducted from the pay of the .....

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