2018 (5) TMI 378

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..... covered against the assesee by the Hon’ble Supreme Court judgment in the case of Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - the plea of non-receipt of the impugned order at their registered factory address is not convincing - delay cannot be condoned - appeal dismissed. - E/60907/2017-EX[SM] - FINAL ORDER NO. 62000/2018 - Dated:- 22-3-2018 - Mr. Devender .....

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..... the Order-in-Appeal on 23.11.2017, when department initiated recovery proceedings. I find that the Order-in-Appeal is dated 25.03.2017 and the date of communication is mentioned as 23.11.2017. The appellant have contended that they had a major labour problem in their factory. Due to the labour problem, they did not receive show cause notice as well as the Order-in-Original on account of the closur .....

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