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2016 (8) TMI 1400 - AT - Central ExciseTime limitation - service of notice - the adjudication order dated 28-12-2012 was sent by the Range Office on 21-2-2014 and the same was received on 28-2-2014. The appeal was filed on 19-3-2014 - Held that:- The proof of delivery of the order is not available in the file. Section 37C of the Central Excise Act, 1944 mandates that in case of dispatch of the order or decision through speed post, the proof of delivery has to be obtained - In this case, admittedly, the proof of delivery of the order is not available, and hence, it has to be presumed that the order sent by the Department was not received by the appellant. Since the appeal was filed within one month from the date of its receipt, there is no delay in filing the appeal before the Commissioner (Appeals) - matter remanded back to the Commissioner (Appeals) to pass a reasoned and speaking order on the issue, after affording due opportunity of personal hearing to the appellant - appeal allowed by way of remand.
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