2012 (11) TMI 563

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....;Per Mr. Justice Ajit Bharihoke (Oral): This appeal is directed against the order in appeal No. 241/CE/ALLD/2011 dated 21.11.2011 passed by the Commissioner (Appeals), Central Excise, Allahabad whereby he dismissed the appeal filed by the appellant against the order in original dated 29.1.2010 on the ground that appeal was barred by limitation.   2. The case of the Department is that order ....

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....es and going through the record we feel that appeal itself can be disposed off, therefore, we have proceeded to hear the appeal.   5. Ms. Shireen Khajuria, Ld. Advocate for the appellant has contended that the Commissioner (Appeals) has committed a grave error in raising presumption of service of the order in original sent through speed post ignoring the fact that as per Section 37C of the C....

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....e it was not received back undelivered there is presumption of service on the assessee. Thus according to the Jt. CDR, there is no infirmity in the impugned order.   7. We have considered the rival contentions and perused record. On perusal of the impugned order we find that the Commissioner (Appeals) has dismissed the appeal against the order in original as time barred drawing a legal presu....