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2017 (4) TMI 701

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.... Shri Dharam Singh, AR, for the Respondent. ORDER This appeal is directed against the impugned order dated 16-11-2010 passed by the Commissioner (Appeals), Central Excise, Jaipur. The ld. Commissioner (Appeals) has dismissed the appeal filed by the appellant on the ground that the appeal was preferred by the appellant beyond 3 months from the date of limitation provided in Section 85 of t....

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....ppellant. Further, the ld. Advocate has also filed the affidavit executed by the authorized signatory of the appellant, stating that the Adjudication Order was not received either by the appellant or by any of its staff members prior to 25-6-2010. 3. Shri Daram Singh, the ld. AR appearing for the respondent reiterates the findings recorded in the impugned order. 4. Heard the ld. Co....