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2015 (3) TMI 334 - AT - Central ExciseCondonation of delay - Receipt of order by Manager - Assessee contends that impugned order was also sent to the Manager of the appellant company and he is not disputing the receipt or non-receipt of the same and as such is presumed to have been received the same. If that be so, there is reasonable presumption that appellant must have received the impugned order. As such he prays that inasmuch as there is huge delay, the appeal could not be maintained. - Held that:- High Court in the case of Amidev Agro Care Pvt. Ltd. vs. Union of India reported in [2012 (6) TMI 304 - BOMBAY HIGH COURT] has held that sending of order by speed post is not sufficient compliance to the provisions of Section 33 C(1)(a) of CEA, 1944 and the order is required to be sent by registered A.D. post. Admittedly, in the present case, the order was sent by Revenue by speed post and there is no conclusive evidence on record to show that the same stands received by the assessee. In such arena of dispute on receipt of impugned order, the ratio laid down by the Hon'ble Bombay High Court would apply. As such, we accept the appellant's contention that he came to know about passing of the order only when the Revenue approached them for recovery under the cover of their letter dated 28.3.2012. Thereafter, the appellant immediately procured the order and filed the appeal within time. - there is no mala fide on the part of the assessee, not to file appeal within time - Delay condoned.
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