2018 (6) TMI 1009

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....respondent ORDER Per: Ramesh Nair The present appeal has been filed against the Order-In-Appeal dated 08.10.2014 passed by Commissioner (Appeals) Central Excise, Pune-II. Brief facts of the case are that the Appellant was issued SCN dated 26.03 2012 on the ground that they have provided the services of sale of SIM Cards and making new subscribers to M/s Tata Teleservices (Maharastra) Ltd.....

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.... The Commissioner (Appeals) found that from the copy of acknowledgement of the receipt of the Order-in-Original furnished by the revenue that said OIO was received by the Appellant on 03.04.2013 whereas the appeal was filed on 22.07.2013. He held that the appeal was required to be filed within 2 months of the receipt of the OIO i.e. by 02.06.2013 or within a further extended period of one month i.....