Appeal Delay Condoned: Incorrect Address Led to Erroneous Service Presumption; Filed Timely u/s 35 of Central Excise Act.

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....Condonation of delay in filing appeal - appeal have been filed after 505 days from the date of despatch - address has been mentioned wrongly for despatch - presumption of service - the presumption drawn by the learned Commissioner (Appeals) is wholly erroneous and against all canons of justice. In this view of the matter, the appellant have received the order-in- original only on 28.07.2020, and thus they have filed the appeal within the prescribed time as allowable under Section 35 of the Central Excise Act. - AT....