2011 (7) TMI 925

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....lok Arora, Advocate appeared for the Per Justice Shri R.M.S. Khandeparkar: Heard ld. DR for the appellants and ld. Advocate for the respondent. 2. This appeal arises from the Order dasted 31.03.2005 passed by the Commissioner (Appeals), Meerut-I. By the impugned order, the Commissioner (Appeals) has remanded the matter to the original adjudicating authority for a fresh order after conside....

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....der is dated 31.03.2005 and copy thereof was received by the appellants on 20.04.2005. The authorisation for filing the appeal was issued by the Commissioner, Central Excise, Meerut-I. The authorisation letter does not bear the date on which the same was issued. Considering these aspects and taking into consideration the provisions of law comprised under Section 35 (B)(2) of the said Act, the ld. ....

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....thorisation must have been issued any time between 20.04.2005 and 15.07.2005. 7. Section 114 (e) of the Evidence Act, 1872 provides that the Court may presume that the judicial and official acts have been regularly performed. The Court may also presume the existence of any fact which it thinks likely to have happened regard being had to the common course of natural events, human conduct and pub....

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....n received on 20.04.2005 much prior to 13.05.2005, there was sufficient time for the authorities to apply its mind and decide about the need to file the appeal. It is also to be noted that the appeal is essentially on the ground of lack of jurisdiction of the Commissioner (Appeals) to remand the matter. In these circumstances, in the absence of sufficient material on record to rebut the presumptio....