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2017 (2) TMI 201 - HC - Central ExciseWhether the Tribunal rightly dismissed the appeals on the ground of limitation? - Held that: - The appellant’s case however is that there was in fact no delay for the period of limitation commences not from the date of order but from the date of the receipt of the decision or order. The petitioner contends that the order was received only on 07.01.2013. If that is so, the appeal will be within time. The order was admittedly sent by RPAD. It is reasonable to presume that the same would not have been received by the assessee on the same date - It is reasonable to presume that in the ordinary course of post, a letter sent RPAD would have been delivered three days later. The next issue which arises only in CEA No.41 of 2016 is whether the appeal ought to have been filed under the Finance Act or under the Central Excise Act? The appellant is at liberty to agitate that issue also afresh before the Commissioner (Appeals) who is the appellate authority under both the Acts - Appeal dosposed of.
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