2004 (5) TMI 198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peals arise from the order passed by the Commissioner (Appeals) dismissing the appellants' appeal on the ground that it has been filed belatedly after a gap of four years from the date of the Adjudication Order dated 30-8-1999 passed by the Additional Commissioner of Central Excise, Guntur. Against the Order-in-Original appellant did not file appeal before the Commissioner but proceeded to file a ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t : - "The certified copy of the order originally certified on 20-12-2001 was issued to the appellant on 21-12-2001 and it was returned undelivered. Hence, this certified copy." 2. Ld. Counsel submits that they have filed the appeal before the Commissioner (Appeals) on 13-10-2003 as the copy of the CEGAT order was obtained by them on 16-9-2003. Therefore, it is his submission that the Commis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....led the appeal before the Commissioner (Appeals) in time or even after the order passed by the Tribunal on 19-12-2001. They have not chosen to file the appeal before the Commissioner (Appeals) in time and therefore the Commissioner was justified in rejecting the appeal on time bar. 4. On a careful consideration and perusal of the records, we find that the Order-in-Original was issued on 30-8-19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner (Appeals). The Counsel is trying to mislead the court by mis-representing the facts on limitation to take an order by wrongly stating that the limitation commences from 16-9-2003, the date on which they subsequently obtained the certificate copy from the Tribunal. The Tribunal's order has no bearing on the appellants' filing an appeal before Commissioner (Appeals). They chose wrong remedi....