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2014 (1) TMI 1215 - HC - Central ExciseRectification of mistake - Bar of limitation - Service of order on an unauthorised representative - Held that:- it is evident that Vijay Kumar Agarwal was infact an authorised signatory of the appellant-assessee. The submission that it is only a legal practitioner who can be an authorised representative is misconceived. Section 35-Q (1) provides that any person who is entitled or required to appear before a Central Excise Officer or an Appellate Tribunal in connection with any proceedings under the Act, otherwise than when required to appear personally for examination on oath or affirmation, may appear through an authorised representative. Sub-section (2) defines the expression 'authorised representative' for the purpose of sub-section (1) as inter alia being a regular employee. Section 35-Q, which has been relied upon by the appellant would, therefore, not carry its case any further. In the present case, service was effected on an authorised representative and the order of the Tribunal does not suffer from any error - The Commissioner (Appeals) was correct in holding that he could not have condoned a delay beyond the period of thirty days under the proviso to Section 35(1) - Following decision of M/s. Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur & Ors. [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Decided against assessee.
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