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2012 (10) TMI 825 - AT - Central ExciseRejection of appeal as time bar - Held that:- The order was first issued under speed post and was received back to the Revenue with postal remarks that there is no firm at the given address. As such, even if the order would have been issued under registered post, the same would have came back with the same postal ground. It stands admitted by the appellant that they have closed their factory in the year 1999 and the proceedings against the appellant were initiated by way of issuance of show cause notice in April, 2006. The appellants never bothered to give complete new address for communication purpose. Thus finding favour with Revenue action having pasted the order on the factory gate on 5.12.07 for fulfilling the legal obligation placed upon them in terms of section 37C. The appellant had not made any averment to show that only first page of the order was pasted. Also it is seen that appellant having addressed a letter in December, 2007, for supply of copy of impugned order never further made any efforts to procure a copy immediately. He having came to know that order stand served upon them in December, 2007 and the appellant being aware that an appeal has to be filed within a period of 60 days from the date of receipt of order, made no further efforts for procurement of the order - as the Commissioner (Appeals) has no power to condone the delay beyond the period of 30 days he has rightly rejected it - against assessee.
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