2011 (12) TMI 457

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..... challenged. It appears that the order, which was received by the office of the appellant at Mumbai office, was transmitted to Delhi office and the same has been sent back to the Mumbai office. The reasons for delay while transmitting the orders to the different offices as has been well explained, even if these aspects were not highlighted and instead case on merit was insisted, we are of the opini .....

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..... rect on the ground of limitation and depriving the applicant from its legitimate right to defend the case? II. Whether the Hon ble CESTAT, Ahmedabad is correct in not exercising the powers vested under the provisions of Section 35B of the Central Excise Act, 1944? 2. Short question that arises for our consideration is as to whether the decision of Tribunal to deny condonation of 80 days dela .....

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..... that the order, which was received by the office of the appellant at Mumbai office, was transmitted to Delhi office and the same has been sent back to the Mumbai office. The reasons for delay while transmitting the orders to the different offices as has been well explained, even if these aspects were not highlighted and instead case on merit was insisted, we are of the opinion that the delay ough .....

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