2016 (12) TMI 477

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....confirmed the order passed by the Commissioner (Appeals) dated 06.09.2013 in OIA No. RJTExcus 000APP3711314, by which, the learned Commissioner (Appeals) refused to condone the delay, the original appellant has preferred present Appeal. 2.0. That feeling aggrieved and dissatisfied with OIA dated 24.07.2012, the appellant herein preferred appeal before the learned Commissioner (Appeals) on 23.11.2012. According to the appellant, they received the copy of OIO on 27.08.2012. Still there was some delay and therefore, along with appeal, appellant submitted application requesting to condone the delay. However, Commissioner (Appeals) did not accept the case on behalf of the appellant that they received OIO on 27.08.2012 and by drawing presumpti....

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....ssumption and on surmises and conjectures. The learned Commissioner (Appeals) has observed that as the OIO was dispatched by Department and sent through RPAD on 25.07.2012 and therefore, considering the period of maximum 10 days as reasonable period for reaching OIO from the date of dispatch from the postal department to the factory of the appellant, the OIO ought to have been reached the appellant latest by 04.08.2012. Therefore, learned Commissioner (Appeals) treated and considered the starting point of limitation from 04.08.2012. The aforesaid finding cannot be sustained for the simple reason that the starting point of limitation is considered merely on presumption and assumption. The learned Commissioner (Appeals) has considered the dat....