2007 (10) TMI 422

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....e Appellant.  [Judgment per : M.M. Kumar, J.]. - This appeal filed under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act'), is directed against order dated 22-9-2006 (A-3), passed by the Customs, Excise and Service Tax Appellate Tribunal. New Delhi (for brevity, 'the Tribunal') allowing an application filed alongwith the appeal seeking condonation of 190 days delay in....

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....nths from the date on which the order sought to be appealed against is communicated to the party. The Tribunal has recorded a finding that the order in appeal was sent to the assessee-respondent through Speed Post on 3-3-2005 and the same was not received back. It is, thus, obvious that the method of serving the assessee-respondent by Speed Post is not the one contemplated by Section 35C of the Ac....