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2019 (6) TMI 1437 - AT - Central ExciseCondonation of delay of 211 days in filing appeal - service of Order-In-Original - HELD THAT:- Apart from the fact that the submission of the learned advocate is not supported by any documentary evidence on record, the register showing the signature of the appellant is a ‘Dispatch Register’ and the same is showing the dispatch of the order, wherein the details of the Order-In-Original including the numbers stands shown. This fact by itself establishes that it was the order which was handed over personally to the appellant’s representative. The period of limitation of 60 days starts running from the date of receipt of the impugned order. The same would in the present case would expire on or around 02 March, 2015. The appeal admittedly stands filed on 01 July, 2016 with a delay of 211 days - It is settled law that Commissioner (Appeals) has no powers to condone the delay beyond the period of 30 days as prescribed under the Act. Inasmuch as the delay in the present appeals in filing the appeal before Commissioner (Appeals) was to the extent of 211 days, the Appellate Authority has rightly rejected the appeal on the ground of time bar - appeal dismissed.
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