2017 (9) TMI 1783

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....dvocate, for the Appellant. Shri M.R. Sharma, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - Brief facts of the case are that the applicant had filed appeal against the order dated 14-11-2007 passed by the Commissioner (Appeals), Central Excise and Customs, Raipur before the Tribunal on 7-2-2017. Since there was delay of more than 9 years in filing the appeal, the....

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....r, the matter was listed for hearing before the Bench on 11-5-2017. 2. Ld. Advocate appearing for the applicant submitted that the order-in-appeal dated 14-11-2007 was forwarded by the Department on 11-11-2016 and considering such date as the date of receipt of the order-in-appeal, the present appeal was filed within the stipulated time limit. He further submitted that the order has not be....

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....y appeared for personal hearing before the Commissioner (Appeals) on 30-10-2007. Thus, it is apparent that the fact of passing of the impugned order by the Commissioner (Appeals) appears to be known to the applicant before hand and accordingly, the appeal should have been filed within the stipulated time from the receipt of such order. He also submitted that the averments in the affidavit of the V....

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....peed post is not the one contemplated by Section 35C of the Act, which requires communication of the order by registered post with acknowledgement due". Thus, in view of the settled position of law, since the impugned order has not been communicated in the manner prescribed in statute, the same should not be construed as proper communication and in absence of proper substantiation by Revenue regar....