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2015 (10) TMI 1826 - AT - Central ExciseCondonation of delay - Bar of limitation - Held that - It is seen that the Clause (b) of Section 37C (1) of the Act provides that any decision or the order passed under this Act shall be served by tendering the order or by sending by Registered Post with Acknowledgement Due. In the present case it is seen that the Panchnama dated 05.06.2008 that Central Excise officers tendered the order in person at the factory premises of the appellant company. But the security informed that the factory is closed down. So the said officer affixed a copy of the order at the factory gate which is within the purview of the service of order or decision order under Section 37C of Central Excise Act 1944. I find that this fact was not disputed by the applicant. - Supreme Court in the case of M/s Singh Enterprises Vs CCE Jamshedpur - 2007 (12) TMI 11 - SUPREME COURT OF INDIA held that the Commissioner (Appeals) is not empowered to condone the delay beyond the prescribed period of limitation. - Decided against assessee.
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