2013 (12) TMI 230

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....ondent. 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-in-appeal is not received by the assessee no....

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.... 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 delay in filing the appeal which is not sufficient....