2016 (5) TMI 842

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....perintendent (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. PI/RKS/101/2011, dated 6-7-2011. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the first appellate authority has rejected the appeal on the ground that the same has been filed belatedly. We find that t....

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.... order was resorted to, as provided in Section 37B of the Central Excise Act, 1944. It is also undisputed that the appellant was served upon a copy of the order-in-original on 24-2-2011, after he made various correspondence with the authorities. In our view, the stand of the first authority to hold that the order-in-original was served on the appellant on 25-8-2009, is incorrect, especially when t....