2016 (8) TMI 1400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri Dharam Singh, DR, for the Respondent. ORDER This appeal is directed against the impugned order dated 30-9-2014, wherein the ld. Commissioner (Appeals), Customs, Central Excise and Service Tax, Bhopal has dismissed the appeal of the appellant on the ground of limitation. 2. Shri S.S. Dabas, the ld. Consultant appearing for the appellant submits that the adjudication order d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise Act, 1944 mandates that in case of dispatch of the order or decision through speed post, the proof of delivery has to be obtained. In this case, admittedly, the proof of delivery of the order is not available, and hence, it has to be presumed that the order sent by the Department was not received by the appellant. Thus, the order sent by the Range Office on 20-2-2014 and received by the appel....