9911796707
TMI Blog2015 (9) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, after a lapse of seven months. Before the Adjudicating Authority, there is methodology prescribed for prior intimation regarding the passing of the order or its despatch. Only when such order is received by the person concerned, he will be in the know of things. It is, therefore, necessary for a party to explain the delay from the date of actual service either on the person concerned or his authorized representative and such delay has to be properly explained when an appeal is filed after the statutory period prescribed. There is no necessity to go into the issue as to whether the party should pursue the matter before the adjudicating authority as to when he is going to pass the order. In our considered opinion, all that the Tribunal ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, Coimbatore, by order dated 10-5-2012, confirmed the demand of recovery of Cenvat Credit of ₹ 1,66,50,707/- (in C.M.A. No. 3030 of 2014) and ₹ 16,04,95,233/- (in C.M.A. No. 3031 of 2014) along with interest and also imposed equal penalty on the appellant. 3.2 According to the department, the above said order passed by the Commissioner of Central Excise, Coimbatore, was served on the authorized representative of the appellant company on 19-5-2012. Whereas, it is the plea of the appellant that they came to know about the fact that the Order-in-Original has been passed only when the Range Superintendent vide his letter in O.C. No. 153/2012, dated 8-2-2013 (which was received by the appellant on 19-2-2013) asked the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records that personal hearing in these matters took place on 13-10-2011 and the Order-in-Original is said to have been passed on 10-5-2012, namely, after a lapse of seven months. Before the Adjudicating Authority, there is methodology prescribed for prior intimation regarding the passing of the order or its despatch. Only when such order is received by the person concerned, he will be in the know of things. It is, therefore, necessary for a party to explain the delay from the date of actual service either on the person concerned or his authorized representative and such delay has to be properly explained when an appeal is filed after the statutory period prescribed. There is no necessity to go into the issue as to whether the party shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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