2012 (11) TMI 31

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....p; 1. Heard both sides.   2. As common issue involved, therefore, all the applications are taken up together for disposal. 3. The Commissioner (Appeals) dismissed the appeals filed by the applicants as time barred on the ground that the same were filed beyond the condonable period as provided under Section 35B of the Central Excise Act, 1944. 4. We find that this issue is now settled by t....

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....s from the date of receipt of the adjudication order. 6. The contention of the appellant is that there is no evidence on record to show that the adjudication orders were served upon the appellant. The appellant asked for evidence REGARDING SERVICE OF ORDER and the Commissioner (Appeals) without providing any evidence passed the impugned order. 7. We find that in pursuance of the remand order pas....