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2009 (10) TMI 369 - CESTAT, MUMBAILimitation- the original authority had disallowed Cenvat credit amounting to Rs.2,81,491/- to the assessee (present appellant) and had imposed equal amount of penalty on them. The said authority had also imposed a separate penalty of Rs.5,000 /- on the assessee under Rule 27 of Cenvat Credit Rules, 2002. The order of adjudication was passed on 8-2-2005, against with the party filed all appeal with the Commissioner (Appeals) on 30-8-2005. That appeal was obviously beyond the period of limitation prescribed under Section 35 of the Central Excise Act and even beyond the condonable period of delay of 30 days prescribed under the said provision. The Commissioner (Appeals), on this basis, dismissed the appeal as time-barred Hence, the present appeal. Held that- the Revenue, fulfilled the requirement of Section 37C(2) of Central Excise Act, and that the order should be deemed to have been sewed on the person intended. On the basis of the case law cited by the DR. and the specific provisions of Section 37C of the Central Excise Act, the only conclusion which can be reached in this case is that, a copy of the adjudication order was served by the department on the appellant on 11-2-05 in terms of Section 37C. In the result, the order of Commissioner (Appeals) is sustained and this appeal is dismissed.
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