TMI Blog2014 (7) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Act, 1944, since the appellant was not available in the premises and the premises was also locked. That is the effective date of service. However, the appellant construed as if the order was affixed only on 06.10.2011 and filed an appeal before the Commissioner (Appeals) along with a petition to condone the delay of 32 days. However, the Commissioner (Appeals) held that the date of service of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hennai. 2. The substantial questions of law raised before this Court are as follows: 1. Whether in the facts and circumstances of the case, the Appellate Tribunal was right in dismissing the appeal when only there is a delay of 32 days has been caused in filing the appeal before the Commissioner Appeals? 2. Whether in the facts and circumstances of the case, the Appellate Tribunal was ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax of ₹ 7,39,676/- and ₹ 23,690/- under proviso to Section 73(1) of the Finance Act, 1994 (34 of 1994) with appropriate interest and penalty. 4. Aggrieved by the said order, the appellant filed an appeal before the Commissioner of Central Excise (Appeals), who, by order dated 10.4.2012, dismissed the appeal holding that order-in-original was pasted on the premises of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounter affidavit, wherein it was stated that the appeal was not filed in time before the Commissioner (Appeals) and therefore the present appeal is not maintainable. 7. Heard learned counsel appearing for the appellant and the learned Standing Counsel appearing for the first respondent and perused the materials placed before this Court. 8. On a perusal of the records, it is seen that the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is followed by this Court in the decision reported in 2013-tiol-168-HC-Mad (M/s.Gopinath and Sharma V. CESTAT) and dismissed the appeal on the proposition that the Commissioner (Appeals) cannot condone the delay beyond the stipulated period. R. SUDHAKAR,J. AND G. M. AKBAR ALI,J. 10. In the light of the above, we are in full agreement with the above cited decisions and therefore, not incli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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