2007 (9) TMI 679

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..... Advance Detergents Ltd., Pondicherry seek to waive predeposit and stay of recovery of (i) ₹ 4,86,936/- being the duty demanded and penalty of ₹ 25,000/- pertaining to the period April 2004 to Feb2005 (appeal No. E/108/2007) and (ii) ₹ 2,47,017/- being the duty demanded and penalty of ₹ 25,000/- pertaining to the period July 2003 to March, 2004 (appeal No. E/109/07). 2. .....

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..... at the matter may be remanded to the lower authority for verification as to whether the appeal had been received in time in his office. Ld. SDR submits that the appellants unit is located in Pondicherry and the appellants did not have to send the appeal from Delhi. Moreover, earlier, the appellants used to file appeals in person. Therefore, the explanation for the delay furnished by the appellant .....

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..... appellants submissions regarding timely dispatch of the appeal. It was in any case not proper that the Commissioner (Appeals) did not discuss the explanation furnished by the appellants for the delay while rejecting their appeal on the ground of limitation. I consider it necessary that the lower authority causes verification of the records of his office to ensure that the appeal had not been rece .....

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