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2017 (9) TMI 1783 - AT - Central ExciseCommunication/service of order - Section 37C of the Central Excise Act, 1944 - condonation of delay in filing appeal - applicant submitted that the order-in-appeal dated 14-11-2007 was forwarded by the Department on 11-11-2016 and considering such date as the date of receipt of the order-in-appeal, the present appeal was filed within the stipulated time limit - Held that:- As per provisions of Section 35C ibid, ‘speed post’ is not the prescribed mode of sending of the decision, order, etc. In view of the settled position of law, since the impugned order has not been communicated in the manner prescribed in statute, the same should not be construed as proper communication and in absence of proper substantiation by Revenue regarding the date of receipt of the impugned order as claimed by the applicant, should be considered as the appropriate date for the purpose of computation of the limitation period - thus, the interest of justice demands that 11-11-2016 should be considered as the date of communication of the impugned order and since the appeal was filed before the Tribunal on 7-2-2017, the same is within the stipulated time as prescribed in Section 35B ibid. There is no delay in filing appeal - Registry is directed to accept the appeal papers and assign the appeal number to the appeal filed by the applicant - appeal restored.
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