2012 (6) TMI 124

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....K.Gaule   Heard both sides.   2. The Applicant/Appellant filed this Appeal against the Order-in-Appeal No. 54/BOL/10 dated 25.03.2010 whereby the learned Commissioner (Appeals) has dismissed the appeal as non-maintainable, since it was filed beyond the time-limit prescribed under Section 35 of the Central Excise Act, 1944.   3. The contention of the learned Advocate appearing for....

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....the Order-in-Appeal it is clear that the Order-in-Original dated 23.02.2009 was issued on 27.02.2009 and the appeal was filed in the Office of the Commissioner (Appeals) on 01.06.2009. Hence, it was rightly dismissed as time-barred.   5. We find from the Range Superintendent s letter that the impugned Order-in-Original was handed over to the authorized signatory of the Applicant/Appellant on....