Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 1036 - AT - Central ExcisePeriod of limitation - Appeal filed beyond condonable period of delay - Appellant contended that order in original dated 23.12.2010 was received on 16.1.2012 and appeal was filed on 27.3.2012 and hence was filed within the stipulated time - Held that:- order-in-original is deemed to have been served on the appellant by virtue of having been sent by registered post A.D. on 23.12.2010. The appellant had not submitted any evidence, leave alone cogent evidence, to rebut the presumption of deemed service. Therefore, the appeal filed before the Commissioner (Appeals) was clearly beyond even the statutorily condonable period and therefore the Commissioner (Appeals) was right to conclude that he had no option but to reject the appeal as time barred without going into the merits of the case. - Decided against the appellant
|