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TMI Blog2014 (1) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise, Kanpur. By an order dated 19 April 2010, the Commissioner (Appeals) dismissed the appeal on the ground that the appeal was filed beyond a period of sixty days from the date of communication of the decision of the Adjudicating Officer and that he had power under Section 35(1) of the Central Excise Act, 1944 to allow it to be presented within a further period of thirty days only, if he was satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of thirty days. The Tribunal confirmed the decision in appeal on 7 February 2012. In an appeal filed by assessee, a Division Bench of this Court by an order dated 12 December 2012 permitted the appellant to move an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of law, the admitted facts may now be adverted to and they are that Vijay Agarwal was, at the material time, an employee of the assessee and a copy of the order of the Adjudicating Officer was personally served on him at the Range Office on 26 February 2009. Apart from these facts, it is material to note that the assessee filed an appeal before the Commissioner (Appeals) in which the averment of the assessee was to the following effect; "The copy of the order earlier was served to one of the employee of the company but the copy of the order was lost by him during the way to the factory. The management of the company was not aware of this fact and when the department informed him about the receipt of the order by one of the em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 2012, by filing a rectification application. The falsity of the case of the appellant is evident from the documentary material which has been placed on record by the learned counsel appearing on behalf of the Revenue. This includes the following :- (i) An Acknowledgement dated 26 February 2009 issued by Vijay Agarwal of the receipt of the order in original dated 31 December 2008 in which he has signed as an authorised signatory of the appellant; (ii) A Letter dated 28 August 2009 of the appellant in which Vijay Agarwal has again signed as an authorised signatory; (iii) Acknowledgement dated 23 October 2009 executed by a Director of the appellant which specifically refers to Vijay Kumar Agarwal as an authorised signatory. It has als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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