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2019 (4) TMI 482 - CESTAT NEW DELHICondonation of delay in filing appeal - power of Commissioner (Appeals) to condone delay - Time limitation - Cable Operator Service - Held that:- There is no denial on part of the appellant about the scrutiny of the records and also about the demand as has been proposed vide the impugned show cause notice though it is an argument that even the show cause notice was not received by the appellant. From Order-in-Original also it is apparent that the order of confirming demand has been announced only due to lack of evidence, as was to be tendered by the appellant. There is no sufficient cause shown by the appellant even for delay in obtaining the copy of the order. On the other hand Department has tendered documentary proof of the service of the order at the place of the appellant, the acknowledgement due thereof and above all, the admission that of on behalf of the appellant that the said order was received by the wife of the appellant - Commissioner (Appeals) is justified while denying the time extension even of 30 days as mentioned in Section 35 (Proviso) of Central Excise Act. There is no infirmity in the order under challenge. Otherwise also, no reasonable or sufficient cause of delay of 6 years is observed - appeal dismissed.
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