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2013 (3) TMI 300 - CESTAT MUMBAIDetermination of date of service of order, against which an appeal is filed - Condonation of delay - - Preliminary objection that the appeal is barred by limitation - Section 37C of the Central Excise Act, 1944 - Held that :- we find that the appellant has sent a letter dated 3-5-2007 on 18-5-2007 to the department for communicating their advocate’s address and their address in USA by Speed Post and a postal receipt of the same is on record. Impugned order dated 31-3-2009 has not been served on the addresses given by the appellant. The appellants cannot take the shelter of provisions of Section 37C of the Central Excise Act as these provisions are only for the Department. In the eyes of law the litigants are on equal footing and there cannot be two parameters for rival sides - Appeal filed held as within time.
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