2019 (3) TMI 96

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....anabhan, Member (Technical) Shri Sohrab Barariga, C.A. - for the appellant. Shri V.B. Jain, Authorized Representative (DR) - for the Respondent. ORDER Per. V. Padmanabhan :- The appeal is directed against the order-in-appeal No. 56 (SJ) CE/JPR/2018 dated 28 February 2018. The appellant is engaged in the manufacture of various gases falling under Chapter 28 and 29 of the Central Exci....

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....allenged before the Commissioner (Appeals) by filing the appeal on September 19, 2016. 2. The learned Commissioner (Appeals), in the impugned order dismissed the appeal on the ground of time bar. The verification report from the post office indicated that the order-in-original 31 December 2015 was received in the appellant's factory on 13 January 2016. In view of the above, the Commissioner (Ap....

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....decided in favour of the appellant and made a fervent plea for setting aside the order of the Commissioner (Appeals). To a query from the bench, he admitted that the order-in-original dispatched by RPAD by the Department, has been shown to be received on 13 January 2016. However, he submitted that it was received by someone in the front desk who could not be identified. 5. Learned Departmental ....