2011 (10) TMI 243

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..... ppellant before 11.3.11 although that order is said to have been passed on 28.09.2010 and said to have been sent by Registered post on that day. The order so sent by registered post was not served on the appellant. Therefore, the authority made affixture of the order on 11.10.10. The postal remark clearly mentions door locked. In that circumstance, the appellant was also not aware of the affixture .....

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..... . Ld. DR on the other hand relies on the findings of the appellate authority and submits that when the appellant could not seek remedy duly it had lost that remedy. 3. Heard both sides and perused the record. Entire recording in para 5 does not disclose whether the appellant has deliberately avoided the service of the order nor said para discloses malafide of the appellant in that regard.  I .....

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..... . Since the appellant has already undergone sufferings it is preferable that the appellant should make the application within one month of receipt of this order for fixing date of hearing by that authority. Upon hearing, the appellate authority shall pass appropriate order as to exercise of his discretion under section 85 of the Finance Act 1994 and if he is satisfied that there was preventable re .....

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