2005 (2) TMI 210

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..... er-in-Appeal No. 583/04, dated 30-6-2004 by which the Commissioner (Appeals) has dismissed their appeal as time-barred. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the appellants manufacture electric fans in their factory located at Kakarmatta, D.L.W. Road, Varanasi and their office is situated at B-29/15, Lanka, Varanasi; that Order-in-Original No. 16/84 dated 30-11-1984 was pass .....

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..... also heard Shri A.S. Bedi, learned S.D.R. 3. After considering the submissions of both the sides, we observe that it has not been disputed by the Revenue that the Order-in-Original was not addressed to the appellants as it was addressed to M/s. Ravi Electric Fans (P) Ltd. The address mentioned, therein, was different from the address at which the appellants are having their factory and office. I .....

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