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2014 (12) TMI 907 - AT - Central ExciseCondonation of delay - Delay in receipt of order - what should be the date of receipt of an order-in-original issued by the department to the appellants - Held that:- As per the arguments made by the Revenue the said order-in-original was delivered to the appellants on 21.3.2013 according to the communication dated 05.3.2014 received by the department from the postal authorities. Appellants argued that the acknowledgement cards furnished do not show any signature on behalf of the appellants. During the course of hearing original acknowledgements were also seen by the bench but no signature of the appellants could be seen at the relevant space. Following decision of S.A. Engineering Works vs. CCE, Vadodara [2013 (11) TMI 705 - CESTAT AHMEDABAD] - order passed by first appellate authority is set-aside. The matter is remanded back to him, after setting aside the OIA dated 13.3.2014, for de-novo consideration of matter on merits after giving an opportunity of personal hearing to the appellants. - Decided in favour of assessee.
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