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2014 (4) TMI 462 - HC - Central ExciseMaintainability of appeal - Bar of limitation - Held that:- Order dated 21.1.2011 was dispatched to the petitioner by registered post. Be that as it may, in order to attract deeming provision regarding service under sub-section (2) of Section 37C of Act, 1944, date of tendering or delivery of such decision/order sent by post has to be ascertained since it is only that date on which delivery of order sent by post shall deemed to be the date of service. In the present case no such date has been ascertained by Appellate Authority and it has simply presumed that since order was sent by registered post, it must have been served upon petitioner and appeal filed in 2013, is thus barred by limitation - Matter remanded back - Decided in favour of assessee.
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