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2014 (6) TMI 852 - AT - Central ExciseAppeal before Commission (appeal) - Bar of limitation - Delay in delivery of order - Held that:- Since the delivery of Order-in-Original was made by dispatch through speed post which has already been held to be improper delivery. The date of receipt of the order by the appellant subsequently, as submitted by the learned counsel has to be treated as date of receipt. Since both sides agree that if that is taken into account appeal filed by the appellant before the Commissioner (Appeals) was within time, we consider it appropriate that at this stage itself the impugned order should be set aside and matter remanded to the Commissioner (Appeals) for decision on the stay application as well as appeal in accordance with law - Matter remanded back - Decided in favour of assessee.
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