2017 (4) TMI 222

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....Shri D.C. Chakraborty and B. Sarma, Advocates, for the Respondent. ORDER Heard Mr. K.N. Choudhury, the learned senior counsel appearing for the appellant. Also heard Mr. B. Sharma, the learned standing counsel for the Central Excise Department. 2. This appeal is filed under Section 35G of the Central Excise Act, 1944, to challenge the decision dated 7-5-2015 (page 46), whereby the Cu....

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.... Excise Act read with Rule 14 of the Cenvat Credit Rules, 2004. 4. The learned senior counsel for the petitioner submits that the petitioner learnt of the original order only from the demand notice served upon them on 8-12-2010 (Annexure-D) and eventually, the order-in-original was received by the assessee only on 20-12-2010 and the appeal was filed by them on 1-3-2011 and this is within t....

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....agency, their contract with the company was terminated on 1-11-2011. 6. However the above aspect was not considered to count the period of limitation. But it is well known that no litigant gains anything by presenting a belated appeal and therefore the filing of the appeal ten days after the limitation period, may reasonably be on account of the non-delivery of the registered document, add....