2013 (12) TMI 230

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.... Shri B.L. Soni, SDR, for the Respondent. ORDER Heard both sides. The applicant filed this application for condonation of delay of 240 days. 2. The contention of the applicant is that adjudication order was passed on 13-10-2008 but the same was not received by the applicant and applicant vide letter dated 7-3-2009 written to the Commissioner of Central Excise (Appeals) that the order-i....

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....-9-2009. He submits that on receipt of copy of the order, the applicant filed the appeal within normal period of limitation and hence there is no delay. 3. Revenue submitted that the order-in-appeal was dispatched on 13-10-2008 through speed post and that the same has not been received back. Hence, the presumption is that same has been received by the applicant and, therefore, there is a del....