2015 (12) TMI 15

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....Member Mr. N. Anand, Advocate , M/s Ravi Shankar & Chander Kumar, Advocates : For the Appellant Mr. R. Gurunathan, A.R. : For the Respondent ORDER PER ARCHANA WADHWA After hearing both sides, we find that the Commissioner (Appeals) dismissed the appellants appeal on the point of limitation by observing that the Order-in-Original impugned before him was passed on 31.12.2012 and was ....

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....s Vs. Commissioner of Central Excise, Jamshedpur [2008 (221) E.L.T. 163 (S.C.)] that the Commissioner (Appeals) has no power to condone the delay beyond the delay prescribed in the statute. As such, the only issue required to be decided in the present appeal is as regards the date of receipt of the order passed by the Additional Commissioner. 3. Revenue has produced the above postal receipt sho....

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....earned A.R. appearing for the Revenue vehemently opposes the said prayer of the advocate. He agrees that in case of dispute as regards the receipt of the order, the various High Court had held that the correct mode of despatch in terms of Section 33 (3) of the Act, is sending the order by Registered A.D.  However, the said declaration of the law will not apply to the facts of the present case....

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....w as to who was the person who actually put his signature and how the said person was not their employee and not authorized to receive the said speed post.  We fully agree with learned A.R. that it is only when the actual receipt is in doubt then the fact of sending the impugned order by Registered A.D., would arise. When there is a proof of delivery of the order, the fact that it was sent by....