2001 (2) TMI 197

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....sioner (Appeals), Ghaziabad. The appeal is received in the Registry of CEGAT on 5th Nov. 1999, i.e. about one year and nine months after the date of the Order-in-Appeal. In terms of sub-Section (3) of Section 35B of the Central Excise Act, 1944, the appeal should have been filed within 3 months from the date from which the order sought to be appealed against is communicated to the party. 2. Conse....

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.... was supplied to them on 2-11-1999. This appeal is filed on 5-11-1999 which is within the period for filing the appeal under the above stated provision. The appellants have also filed two affidavits one by Shri Harish Chaturvedi, Director of the Company, dated 17-8-2000 and the another by Shri Anil Kumar Jain, dated 3-11-1999, the Authorised Signatory in support of the contention recorded above. T....