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TMI Blog2016 (12) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... person(notice) in case, how the order served on some other person can be treated as service of order to the appellant - appeal allowed by way of remand. - Appeal No.E/4108/05 - ORDER No.A/93948/16/EB. - Dated:- 16-11-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. C.J. Mathew, Member (technical) Shri Purushottam Lohia, Self for Appellant Shri Sanjay Hasija, Supdt. (A.R) for responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest and penalty was already paid by the company. The redemption fine was also reduced from ₹ 2,50,000/- to ₹ 10,000/- therefore the appellant being only an employee who does not derive any personal gain, should be exonerated from the penalty imposed on him. 3. Shri Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... responsible position in M/s. Dhanvarsha Dyeing P. Ltd., who filed an appeal before Commissioner (Appeals). The appeal was disposed of by Order-in-Appeal dated 30.12.2003. The appellant inspite of being aware of all the proceedings made the first attempt to get a copy of the impugned order on 20.01.2004 i.e. after more than 5 months. Nothing prevented the appellant to file an appeal by enclosing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . From the above finding, the fact reveals that the order was served on the company and not on the appellant. The appellant, after obtaining a copy of the order, filed the appeal. The Ld. Commissioner contended that the order which was served on the company, the appellant should have filed appeal on the basis of a copy of the order served on the company. We fail to understand when the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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