9911796707
TMI Blog2011 (7) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... not arise. Therefore, the appeal filed by the appellants before the Commissioner (Appeals) is within time as they have filed appeal after obtaining order in original on 15.2.2007 and filed the appeal on 12.4.2007 which is within 60 days i.e. period of limitation. Therefore, the appeal filed by the appellants is within time. Matter sent back to the Commissioner (Appeals) to decide the issue on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He further argued as appellants, factory closed since 2004 and in the order in original since the factory closed for the last more than two years. During the course of hearing the notice was pasted at the factory gate. It is not proper service of notice. Therefore, the principle of natural justice has been violated. He further submitted that the impugned order has been decided on the ground of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside. 3. On the other hand, learned SDR reiterated the impugned order and submitted that as the service of order in original has been effected at the premises of the appellants by pasting at their factory only on 6.12.06 and the same is proper service. Therefore, the appellants cannot take the plea that they have not been serviced the order in original. Therefore, the impugned order is upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (P) Ltd., Kala Amb and the letter of personal hearing was pasted on the main gate of the known address of the noticee by drawing Panchnama dated 5.9.2006 in the presence of two independent witnesses. 6. From the perusal of the said order in original, it is clear that principle of natural justice has been violated. Moreover when the notice of personal hearing has not been served on the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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