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2022 (4) TMI 515 - AT - Central ExciseCondonation of delay in filing appeal - appeal have been filed after 505 days from the date of despatch - address has been mentioned wrongly for despatch - presumption of service - proof of delivery not produced by Revenue - Compounded Levy Scheme - Section 37C of Central Excise Act - HELD THAT:- Admittedly Revenue has despatched the order-in-original on 06.05.2019 at the wrong address. Hence, it is held that, there can be no presumption of service for want of despatch to the correct address. In this view of the matter, it is held that the presumption drawn by the learned Commissioner (Appeals) is wholly erroneous and against all canons of justice. In this view of the matter, the appellant have received the order-in- original only on 28.07.2020, and thus they have filed the appeal within the prescribed time as allowable under Section 35 of the Central Excise Act. The matter is remanded to the Commissioner (Appeals) to hear the appellant and decide the appeal on merits - appeal allowed by way of remand.
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