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2015 (7) TMI 95 - AT - CustomsAppeal before Commissioner (Appeals) - period of limitation - Proof of delivery or order in original - Held that:- In the acknowledgement card produced by the department, reference No. is given as 56/13/2001 and on top of the acknowledgement card it is also written 'EPCG' in capitals, the date of the letter is indicated as 14/09. This would show that the reference No. and the date on order-in-original and also the fact that it relates to EPCG are available in the acknowledgement card. We also could make out that the round stamp put on the acknowledgement card is of the appellant's company. It cannot be said that the Post Master has given contrary reports. When the appellants made enquiries, they had asked for a reference under OC No. 4066/2011 and sought information as to whether that letter has been delivered. The postal department also in their records would enter reference No. and the date as mentioned in the acknowledgement card or on the envelope and therefore in the records of the Postal Department, OC No. could not have been found. Therefore, the Post Master's report came favorable to the appellant. - However, the acknowledgement card would show the correct reference No and date since that is written by the Departmental Officers who had sent the letter. In view of the above, we cannot say that the letter issued by the Post Master is helpful to the appellant and we have to go by the acknowledgement card for determining whether the appellants have received the order-in-original or not. Therefore Commissioner's finding that appeal has been filed beyond the time limit prescribed as to be upheld. - Decided against assessee.
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