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2019 (4) TMI 1789 - AT - Central ExciseTime Limitation - Section 35F of the Central Excise Act, 1944 - appeal dismissed for the reason that it was filed beyond the period stipulated - HELD THAT:- The appeal was dismissed by the Commissioner (Appeals) only for the reason that since the Order-in-Original was served upon the appellant on 12 September 2017, the appeal was filed beyond the period provided in Section 35F of the Central Excise Act. In this view of the matter, the contents of the despatch register and the speed post register assumes importance. In view of the averments made in the affidavit filed by the two lawyers, it is considered necessary to direct the Assistant Commissioner in charge of the Adjudication Cell to file his personal affidavit in response to the affidavit of the two lawyers which is at page No. 502 and 503 of this appeal. The respondent shall also place the original despatch register and the speed post register on 10 May, 2019.
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