https://www.taxtmi.com/caselaws?id=251781 Under Section 35 of the Central Excise Act, 1944, the limitation period for appeal runs from communication of the order, with a further condonable period on sufficient cause. A presumption of service may arise from dispatch by registered post, but the date of actual receipt cannot be mechanically fixed without evidence, and if receipt is disputed, supporting material such as acknowledgment should be produced. On the facts discussed, even the assumed earlier receipt date still left the appeal within the condonable delay period, so rejection as time-barred was set aside and the matter remanded for consideration of condonation and, if allowed, disposal on merits. en-us Fri, 05 Sep 2014 00:00:00 +0530 Sun, 28 Sep 2014 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251781 Under Section 35 of the Central Excise Act, 1944, the limitation period for appeal runs from communication of the order, with a further condonable period on sufficient cause. A presumption of service may arise from dispatch by registered post, but the date of actual receipt cannot be mechanically fixed without evidence, and if receipt is disputed, supporting material such as acknowledgment should be produced. On the facts discussed, even the assumed earlier receipt date still left the appeal within the condonable delay period, so rejection as time-barred was set aside and the matter remanded for consideration of condonation and, if allowed, disposal on merits. Case-Laws Central Excise Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251781