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2019 (2) TMI 1418 - AT - Central ExciseMaintainability of appeal - appeal was dismissed on the ground of time bar - communication of order - Held that:- The order was issued on 17.09.2014 but as per the appellant submission they had not received the order copy and the zerox copy of the order was received on 02.06.2016 and appeal was filed on 26.07.2016 - The Ld. Commissioner (Appeals) has dismissed the appeal on the ground of time bar however he has not verified the fact that whether the order in original was served upon the appellant in 2014 itself after dispatch of the same - without verifying the dispatch and delivery of the original order, Commissioner (Appeals) cannot take a stand that the appeal was filed belatedly. Appeal is allowed by way of remand to the Commissioner (Appeals) to decide the matter only after ascertaining the fact that when the order was delivered to the appellant.
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