https://www.taxtmi.com/caselaws?id=389127 The Tribunal found that the order dated 29.08.2017 was actually delivered to the appellant on 06.08.2018, not on 12.09.2017 as presumed. As a result, the appeal filed on 04.09.2018 was within the prescribed time limit under Section 35(1) of the Central Excise Act, 1944. The previous order was set aside, and the case was remanded for a decision on merits by the learned Commissioner (Appeals). The final order was issued on 27.11.2019, confirming the timely filing of the appeal and directing further proceedings. en-us Wed, 27 Nov 2019 00:00:00 +0530 Mon, 02 Dec 2019 12:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389127 The Tribunal found that the order dated 29.08.2017 was actually delivered to the appellant on 06.08.2018, not on 12.09.2017 as presumed. As a result, the appeal filed on 04.09.2018 was within the prescribed time limit under Section 35(1) of the Central Excise Act, 1944. The previous order was set aside, and the case was remanded for a decision on merits by the learned Commissioner (Appeals). The final order was issued on 27.11.2019, confirming the timely filing of the appeal and directing further proceedings. Case-Laws Central Excise Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389127