2022 (7) TMI 655

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....that against the Order-in-Original dated 10.08.2016, the Appellant filed Appeal before the Ld.Commissioner(Appeals) on 08.06.2017. The case of the Appellant is that they never received the Order-in-Original dated 10.08.2016, which was dispatched on 18.08.2016, certified copy of which was received by the Appellant on 27.04.2017 from the Superintendent (Adjudication), Central Excise, Agartala. 3. Thereafter, the Appellant filed Appeal before the First Appellate Authority on 08.06.2017. It is the case of the Appellant that the Appeal filed by them is well within the statutory period. However, the Ld.Commissioner(Appeals) has observed that the Order-in-Original dated 10.08.2016 was dispatched by Speed Post on 18.08.2016 and was delivered to ....

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....oned letter is not available. 2. If you are not satisfied with the above reply, you may prefer appeal to the Departmental Appellate Authority (DAA) within 30 (Thirty) days from the date of receipt of this reply; and the details of Departmental Appellate Authority (DAA) are as under. Shri T. MANG MIN THANG, Post Master General, N.E.I. Agartala-799001. Telephone: 0381-2323800 eMail ID: [email protected]" 5. On the basis of the facts as stated above and under the circumstances of the case, I find that the Appellant's claim that they never received the Order-in-Original dated 10.08.2016 through the postal delivery system as claimed by the Senior Superintendent of Post Offices, Meghala....

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....s provided on 12-1-2012. Immediately, the appellant filed an appeal before the Tribunal on 3-2-2012 with an application to condone the delay. The application was rejected by the Tribunal forcing the appellant to come up with the above appeal under Section 35G of the Act. 4. The specific case of the appellant is that they had not received the Order-in-Appeal dated 15-12-2009. The fact that the appellant applied on 13-12-2011 for a certified copy, the fact that they were provided with a copy on 12-1-2012 and the fact that they filed the appeal before the Tribunal on 3-2-2012 are not in dispute. 5. But the case of the Department is that the copy of the order was sent by registered post and hence it is deemed to have been rece....