2006 (2) TMI 406

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.... Shri S.L. Meena, DR, for the Respondent. [Order]. - Heard both sides and perused the record. 2. The Commissioner (Appeals) rejected the appeals filed before him as being beyond the period of limitation. His observations on the limitation issue are to be found in Para 3 of the order. That para reads as under : 3. I have gone through the case records, I find that this office....

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....ust be filed within 3 months of the receipt of the order at the relevant time. Since the appeal filed beyond the statutory period of three months as provided under Section 35 of the Central Excise Act, 1944, therefore, both the appeals are dismissed on the ground of limitation. 181/1989 filed against CEGAT's decision in the case of Bharat Nandlal Kalyani v. Collector of Customs (Prev.) - 1988 (36)....

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....lant. According to the learned counsel, any service of communication thereafter would be meaningful only if the communication is sent to other than factory address. It is not clear from Commissioner (Appeals) order whether the adjudication order was sent to the factory or to other address. Learned counsel has also referred to a letter dated 2-9-2002 of the appellant to the Joint Commissioner compl....