2016 (8) TMI 1400

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....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 dated 28-12-2012 was sent by the Range Offic....

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....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 appellant on 28-2-2014 should be considered as the dat....