2009 (10) TMI 548

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...., for the Appellant. S/Shri R. Bharadwaj with Subir Kumar Saha, Advocates, for the Respondent. [Order]. - This is an appeal against an order holding, inter alia, that the appeal before the Commissioner of Central Excise (Appeal II) was barred by limitation and the Commissioner of Central Excise (Appeal II) had no authority to condone the delay. It is an admitted position that the Commissione....

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....ceipt is not available in the office. He, however, submits a copy of the statement by the proprietor of the courier service agency, which says that he personally delivered the envelope to one Mr. Das, who was an employee of the appellant company. Mr. Chowdhury submits that no copy was delivered to his client. He submits that, there was no such employee as 'Sri Das' in the organization of the appel....