2015 (10) TMI 609 - SCH - Central Excise

Rectification of mistake - Bar of limitation - Service of order on an unauthorised representative - Supreme Court found no reason to entertain this Special Leave Petition which is accordingly dismissed. The appral was filed against the decision of High Court 2014 (1) TMI 1215 - ALLAHABAD HIGH COURT ; wherein high Court held that 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).