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TMI Blog2016 (11) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ) For Assessee : Shri K I Vyas, Advocate For Revenue : Shri G P Thomas, Authorised Representative ORDER Heard both sides. 2. These two appeals are filed against OIA-CS/08-09/SURAT-II/2012 dt 20.1.2012 passed by the Commissioner (Appeal) Central Excise, Customs and Service Tax-SURAT-II 3. The facts of the case, in brief, are that during the cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice was not received by the Appellants, hence they could not file their reply to the said notice. It is his contention that the demand was confirmed by the Adjudicating Authority ex-parte. Further, he submits that even though before the Ld Commissioner (Appeals) they have specifically pointed out about the non-receipt of show cause notice, but their contention was rejected and the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may take the service of the copy of the notice now as receipt of the notice and claim as barred by limitation. 6. In his rejoinder, the Ld Advocate for the appellant submits that they would be receiving the copy of show cause notice for the purpose to participate in the proceedings without taking up the issue that the notice is served to them only now and hence hit by limitation. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority with the direction to supply a copy of the show cause notice and all relied upon documents within one month from the date of communication of the order. The Ld Advocate for the appellant undertakes to file their reply within one month thereafter. In any case, both sides fairly accept that the adjudication proceeding, as far as practicable be completed within four ..... X X X X Extracts X X X X X X X X Extracts X X X X
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