2006 (8) TMI 614

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....3/05 : This appeal has been filed by the Revenue against the order dated 11th September, 2003 passed by the Customs, Excise and Service Tax Appellate Tribunal in A. No. C/571/2002-NB(S) [2003 (158) E.L.T. 441 (Tribunal)]. 2. Along with the appeal the appellant has filed an application under Section 5 of the Limitation Act praying for condonation of delay in filing the appeal. The application....

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....basis, that the appellant ought to have known of the passing of the order on 8th June, 2004 (date of the receipt of the application) and not on 23rd July, 2004. 4. Learned counsel for the respondent informs us that the amount has already been refunded sometime in 2004 itself while the present appeal has been filed, as mentioned above, in May, 2005. 5. In para 4 of the application, ther....

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....was sent to the appellant Ashok Kumar by Registered letter No. 843 on 25-9-2003 and to CC, New Delhi (Respondent) vide Regd. letter No. 1096 on 29-9-2003. A photocopy of the relevant pages of the dispatch register are annexed to the letter. This being the position, the presumption is that the certified copy of the order which was dispatched in the registered letter would have been received by the ....