2013 (10) TMI 530

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m: Against the adjudication order dated 30.11.2010, the assessee preferred an appeal before the Tribunal on 3.10.2012with an application for condonation of delay in filing the appeal. However, the petitioner/appellant asserts (para 3) that the adjudication order dated 30.11.2010 was delivered to him by the Central Excise Range Office, Moga on 6.8.2012 and was not received on any date prior to 6.8 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Excise & Service Tax Commissionerate, Chandigarh II, addressed him an undated letter, received on 22.5.2013 stating that the adjudication order was sent for delivery to the appellant, but the business premises were found closed and whereabouts of the appellant were not known. The adjudication order was thereupon pasted on the front door of the appellant by drawing up a panchnama. 3. However, no a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X