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2019 (8) TMI 426 - BOMBAY HIGH COURTCondonation of delay of 1005 days in filing the revision application - Section 35EE of the Central Excise Act, 1944 - HELD THAT:- There is no reason to disbelieve the statement of the Petitioner on oath that the order dated 15 March 2011 of Commissioner (Appeals), being impugned before the revisional authority, was received on 18 December 2013. This particularly in the absence of any evidence being led by the Revenue, that the order dated 15 March 2011 of the Commissioner (Appeals) was served in the manner provided in Section 37C of the Act. Therefore, the period of three months for filing of the revision in terms of Section 35EE of the Act has to be computed from the communication of the order dated 15 March 2011 to the parties which has taken place only on 18 December 2013. Thus the revision application is in time. The Petitioner's revision application restored before Respondent No.1 for the consideration on merits - Respondent No.1 was not justified in rejecting the Petitioner's application on account of delay, as, in fact, there is no delay on the part of the Petitioner in filing the revision from the order dated 15 March 2011 - petition allowed.
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