2012 (6) TMI 126

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....K.Gaule   Heard both sides.   2. The Applicant/Appellant filed this Appeal against the impugned Order-in-Appeal 59/BOL/10 dated 25.03.2010 passed by Commissioner (Appeal-IV), Central Excise, Kolkata dated 25.03.10, whereby the learned Commissioner (Appeals) has dismissed the appeal on being time-barred. The contention of the Advocate appearing for the Applicant/Appellant is that at par....

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....nity of hearing to them.   3. The contention of the learned AR is that the Applicant/Appellant had not produced any evidence that they had received the impugned Order-in-Original on 11.12.2008. The contention is that it is clear from the impugned Order-in-Appeal that the date of despatch of the impugned Order-in-Original was 14.11.2008 and the appeal was filed on 05.02.2009 before the Commis....