TaxTMI 
TaxTMI 
2014 (10) TMI 166
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....ves could be disposed of as they lies in a narrow compass. Accordingly, after dispensing with the condition of pre-deposit of the amounts involved, we take up the appeals themselves for disposal. 4. On perusal of the impugned orders, we note that the first appellate authority has dismissed the appeals on the ground, the appeals having been filed beyond the period which he is empowered to condone the delay. The relevant Para is as under:- 9. I have gone through the facts of the case, the appellants ground of appeal, their submissions at the time of personal hearing, the related circulars and law and my findings are given below. Before going into merits of the case, I would like ....
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....e the letter which has been relied upon by the first appellate authority, talks about a complaint lodged with the postal authority on 31.08.2013. We are convinced that the reliance placed by the first appellate authority on such a communication is incorrect to come to a conclusion that appellant had received the order-in-original not on 03.09.2013 but on 28.02.2013; Revenue is also unable to produce the acknowledgement due card of the delivery of order-in-original in the appellant's premises. 6. We find strong force in the contentions raised by the learned counsel that in an identical issue, this bench in the case of S A Engineering Works vs. CCE Vadodara - 2013 (295) ELT 236 (Tri. Ahmd.), has held as under:-  ....
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....delivery. The judgment of CCE Ltd. v. Mohan Bottling Company Pvt. Ltd. [(2010) (255) E.L.T. 321 (P & H)] relied upon by the ld. AR. is not applicable in this case because appellant in that case failed to discharge the burden that order in question was not served upon them. In the present case it has been brought out by the Appellant that no acknowledgement has been produced by the Revenue to the effect that appellant or his authorized representative have received the said order. Appellant is not going to gain in any manner by (sic) filing the appeal late if he has received OIA. Under the facts and circumstances of this appeal it has to be held that appellant first came to know about the OIA only on 11-1-2012 when the jurisdictional Range Su....