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2011 (11) TMI 199 - AT - Central ExciseAppeals filed by the appellants rejected on the ground of period of limitation - Order-in-Original sent by Registered Post Acknowledgment Due (RPAD) – Assessee declined to receive the order in time - Held that:- In case of Sewa castings Pvt Ltd, in view of acknowledgment received produced, it is held that once the order or decision is sent by RPAD to the correct address to the recipient, the obligation under statute is fulfilled. As regards other two appellants viz. Shri Ravindra Singh Arora and Shri Amit Wadhwa, acknowledgement shows the recipient as M/s Sewa Castings Pvt.Ltd. If the order has not been received by authorized person, as claimed by the Commissioner (Appeals), the appealof the appellants will be within time. Therefore, for this purpose, the matter is remanded back to Commissioner (Appeals).
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