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2015 (9) TMI 1255 - CESTAT CHENNAI

2015 (9) TMI 1255 - CESTAT CHENNAI - TMI - Condonation of delay - Delay of 152 days - Delay in receipt of order - Held that:- postal authorities have despatched the said OIO on 10.7.2013 and the date of service of impugned order is established. The appellant stated in their COD applications that they received the order only on 19.12.2013 and the same is not supported with any evidence. In the absence of any contrary evidence by appellant, there is no justification for condoning the delay of 152 .....

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MISC/42396/2014, C/S/42394/2014 & C/42178/2014, C/COD/42397/2014, C/MISC/42399/2014, C/S/42398/2014 & C/42179/2014, C/COD/42400/2014, C/MISC/42402/2014, C/S/42401/2014 & C/42180/2014 - Final Order No.41156-41158/2015 - Dated:- 7-9-2015 - Shri R. Periasami, Technical Member and Shri P.K. Choudhary, Judicial Member, JJ. For the Petitioner : None For the Respondent : Shri R. Subramaniyan, AC (AR) ORDER Per R. Periasami All the three COD applications are filed with a delay of 152 days in filing the .....

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e date of service of the impugned order on the appellant with evidence. Accordingly, it was listed on 25.6.2015 and the matter is arising today. 3. Today also none appeared on behalf of appellant and the A.R for Revenue submits a copy of letter dt. 7.8.2015 signed by the Administrative Officer (Appeals) of O/o Commissioner of Customs (Appeals), Chennai. He submits that the impugned order has been despatched from Appeal unit, Customs House on 10.7.2013 and enclosed proof of despatch from the extr .....

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pplications that they received the order only on 19.12.2013 and the same is not supported with any evidence. In the absence of any contrary evidence by appellant, there is no justification for condoning the delay of 152 days. We find that on an identical issue of service of order, the Hon'ble Allahabad High Court in the case of Nanumal Glass Works Vs CCE Kanpur (supra) has rejected the plea that unless order is received by assessee in person, it cannot be treated to be communicated to him. T .....

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from the date of passing of the order, the appellant could have taken benefit of the said order within 30 days from 22nd July, 2010. Admittedly, the appellant claimed deposit of 25% of the amount on 30th August, 2010 i.e. beyond 30 days. 10. Now comes the submission of the appellants counsel that 30 days time shall be deemed to take place from the date of communication of the order. There are two reasons for not accepting the aforesaid submission. Firstly when the order of the Tribunal specific .....

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s relevant to refer to the provisions of Section 37C of the Central Excise Act, 1944 which provides for service of decisions, orders, summons etc. Section 37C is quoted below :- 37C. Service of decisions, orders, summons, etc. - (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served, - (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgement due, to the person for whom it .....

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a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. Every decision or order passed or any summons or notice (2) issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1). 12. A perusal of Section 37C(a) indicates that .....

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le 13 of the said Rules provides for document authorising representative to be attached to the memorandum of appeal. Rule 13 of the said Rules is quoted below :- Rule 13. Document authorising representative to be attached to the memorandum of appeal. - Where the parties to an appeal or application are being represented in such appeal or application by authorised representatives, the documents authorising such representatives to appear on their behalf shall be appended to the memorandum of appeal .....

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