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2012 (11) TMI 563 - AT - Central ExciseDismissal of appeal as barred by limitation - Held that:- Commissioner (Appeals) dismissed the appeal drawing a presumption that order in original sent to the assessee through speed post must have been delivered to the appellant as it was not received back undelivered. On perusal of the photocopy of postal receipt pertaining to the dispatch of order in original it is found that it does not contain complete address of the appellant. That being the case, it cannot be concluded that the order in original was actually sent at the correct address of the appellant - remand the matter back to the Commissioner (Appeals) to decide afresh.
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