2016 (4) TMI 194

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.... Heard Shri Phadnis, learned counsel for the appellant and Shri Deshpande, learned counsel for the respondents. Shri Deshpande, learned counsel is seeking time to produce before the Court certain records. Shri Phadnis, learned counsel, however, submits that the Appeal Against Orderinoriginal is found belated only because its copy is shown to have been forwarded to the appellant - assessee. T....

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....t provisions having bearing on the question of limitation are contained in Section 85(3) of the Finance Act, 1994, read with Section 37(C)(2) of the Central Excise Act. The period of limitation prescribed to prefer Appeal Against Order in original is three months as per Section 85(3) of the Finance Act. The period begins from the date of receipt of the decision or the order of adjudicating authori....

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.... its order dated 13.03.2013, the Commissioner (Appeals) in para 5 has observed that as per final record, the impugned order was dispatched to the assessee on 22.07.2010 and hence the assessee was required to file appeal within three months from the date of receipt of orderinoriginal. It is observed that thus there is delay of more than three months in filing the appeal. The date on which the order....

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....ot tendering or delivery of orderinoriginal to the assessee and its impact is lost site of by the learned authorities. Accordingly, both the orders are quashed and set aside and the matter is placed back for fresh consideration before the Commissioner (Appeals) of Central Excise at Nagpur. The said authority shall look into all relevant records and provisions of law and take suitable decision o....