2019 (6) TMI 1437

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....107 of 2019, Excise Miscellaneous Application No. 70082 of 2019, Excise Appeal No. 70109 of 2019 - MISCELLANEOUS ORDER NO. 70202-70204/2019, FINAL ORDER NO. 71274-71276/2019<br>Central Excise<br>Hon'ble Mrs. ARCHANA WADHWA, MEMBER (JUDICIAL) For the Appellant : Ms. Anshika Agarwal, Advocate For the Respondent : Shri Sandeep Kumar Singh, Authorized Representative ORDER ARCHANA WADHWA The misc....

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.... of the order on 01 May, 2016. Accordingly, he took up the matter with the office of the Assistant Commissioner and called for a report. As per the intimation by the Assistant Commissioner, the order dated 02 December, 2015 was handed over to the appellant's representative on the same very date along with the cheque of the sanctioned amount by taking a proper acknowledgement thereagainst. The Comm....

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.... same were for receipt of the cheque but not for receipt of the Order-In-Original. As such she submits that the conclusion of the Authorities below that the Order-In-Original was served upon the appellant on 02 December, 2015 is factually incorrect. 5. I note that apart from the fact that the above submission of the learned advocate is not supported by any documentary evidence on record, the regi....

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....onclusion of order having been served upon the appellant on 02 December, 2015 only. 7. The period of limitation of 60 days starts running from the date of receipt of the impugned order. The same would in the present case would expire on or around 02 March, 2015. The appeal admittedly stands filed on 01 July, 2016 with a delay of 211 days. It is settled law that Commissioner (Appeals) has no powe....