2024 (10) TMI 1740

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....BBA RAO, MEMBER (TECHNICAL) Present for the Appellant : None Present for the Respondent: Shri Anand Narayan, Authorised Representative ORDER  JUSTICE DILIP GUPTA This appeal is directed against the order dated 23.08.2018 passed by the Commissioner (Appeals) by which the appeal that was filed by the appellant to assail the order dated 21.2.2017 passed by the original authority h....

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....ormal period of two months and even beyond the extended period of one month contemplated under section 85 (3) of the Finance Act. 4. Section 83 of the Finance Act makes certain provisions of the Central Excise Act, 1994 applicable to service tax matters also. Section 37 C is also included in section 83 of the Finance Act. Section 37C of the Central Excise Act, is reproduced below: "Sec....

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....f residence of the person for whom such decision, order, summons or notice, as the case maybe, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every de....

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....eals) in the impugned order that the order could not be tendered or sent by registered or speed post or by courier. 6. Thus, the date of affixing the order on the main gate of the factory of the appellant on 02.03.2017 cannot be taken for the purposes of calculating the limitation period contemplated under section 85(3) of the Finance Act. 7. The appellant has categorically come up with a ca....