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2019 (3) TMI 96 - AT - Central ExciseCondonation of delay n filing appeal - appeal dismissed on the ground of time bar - relevant dates for communication/service of order - Valuation - manufacture of various gases - Held that:- The order of the Original Authority dated 31 December 2015 was dispatched by RPAD and is shown by the post office records to have been delivered on 13 January 2016. Even though the appellant has procured another certified copy of the order on 26 August 2016, we are of the view that the date of service of the order-in-original is to be considered as 13 January 2016, since the order was dispatched by RPAD in terms of Section 37C (i) of the Central Excise Act, 1944. The Hon’ble Supreme Court has categorically held in the case of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA] that the Commissioner (Appeals) has no power to condone delay beyond the period of one month after the normal time limit of two months. There is no infirmity in the order passed by the Commissioner (Appeals) - appeal dismissed.
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