2013 (6) TMI 341

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.... : Shri D D Joshi, Superintendent (AR) Per: P R Chandrasekharan: The appeal is filed against Order-in-Appeal no. AGS(83)67/2011 dated 20/04/2011 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. By the said order, the appeal of the appellant M/s Pagaria Auto Pvt. Ltd. was dismissed on account of time-bar. 2. The learned Counsel for the appellant submits that ev....

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....ties has informed that the record of the speed post article is not available since the preservation period of old records are over. In these circumstances, we have to give the benefit of doubt to the appellant and hold that service of the order was not completed earlier and the same was completed only on 11/02/2011 when the order was handed over to the appellant in person. 4. In this view of th....