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2015 (7) TMI 709 - HC - Central ExciseDenial of refund claim - Bar of limitation - Date of receipt of order - Held that:- Order in original was served upon an employee of the appellant on 26th June, 2013 under Section 35-O of the Central Excise Act provides the proceeding for computing the period of limitation prescribed for an appeal and stipulates that the day on which the order was served has to be excluded. Therefore, while counting 60 days, 26th June, 2013 has to be excluded while counting the period of limitation. - appeal was served in the office on 26th August, 2013. The finding of the Tribunal that the appeal was presented on 27th August, 2013 is against the material on record. We are therefore, of the opinion that the appeal was filed within 60 days. - first appellate authority as well as the Tribunal committed a manifest error of law in holding that the appellant had misrepresented the fact that the order was served upon them on 28th June, 2013. - Decided in favour of assessee.
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