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2009 (10) TMI 548 - CALCUTTA HIGH COURTCommissioner of Central Excise -Authority to condone the delay - copy of the order was not at all delivered - photocopy of the purported receipt allegedly obtained by the courier service agency at the time of alleged delivery of the adjudication order to an alleged employee of the appellant - copy of the statement by the proprietor of the courier service agency, which says that he personally delivered the envelope to employee of the appellant company - there was no such employee in the organization of the appellant – Held that: - not very clear to us whether the adjudication order was ever delivered to the appellant company - too risky to accept the contention of a proprietor of a private courier service in order to frustrate a statutory right of a citizen - we set aside the order of the tribunals below and hold the appeal was presented in time.
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