2026 (5) TMI 1660

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.... -<br>Central Excise<br>HON&#39;BLE MR. JUSTICE S SUNIL DUTT YADAV For the Petitioner : Sri. Mohan S., Advocate For the Respondents : Sri. Aravind V. Chavan, Advocate ORAL ORDER: The petitioner has called in question the validity of the Order-in-Appeal at Annexure-&#39;Q&#39; dated 15.09.2025 passed by the respondent No.1 Appellate Authority, whereby a finding was recorded that the app....

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.... counsel for the petitioner would contend otherwise and submit that though the seal on the impugned order would indicate that the order was dispatched on 17.09.2024, however, on a specific query with the Postal Department, copy of the communication produced at Annexure-&#39;P&#39; dated 23.09.2025 would indicate that the article was dispatched for delivery on 19.09.2024, but the same has been retu....

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....ication under sub-section (1) shall be made within three months from the date of the communication to the applicant of the order against which the application is being made: Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of three months, allow it to be presented w....

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....e address.&#39; The presumption that once the article is delivered from the Postal Department would have reached the addressee in due course cannot be applied in the present case in light of the specific written stand by the Postal Department. If that were to be so, the reasoning of the Appellate Authority drawing a presumption regarding the Article having been received and deemed to have been com....