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2015 (10) TMI 982 - MADRAS HIGH COURT

2015 (10) TMI 982 - MADRAS HIGH COURT - 2015 (325) E.L.T. 486 (Mad.) - Refusal to condone delay Appeal under Section 35G of Central Excice Act, 1944 Copy of order not received in time Appellant contends that 50% of tax has already been deposited; delay in filing would provide no gain - Department contends the copy of order was sent by registered post; deemed to have been received by Appellant Held That:- Appeal is allowed and Tribunal is directed to dispose of the same Decided in favou .....

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ing to condone the delay in filing the appeal. 2. Heard Mr.R.Lakshmi Ratan , learned counsel for the appellant and Mr.A.P.Srinivas , learned Senior Panel Counsel for the first respondent. 3. It is the case of the appellant that as against the Order in Original dated 19.02.2009, it filed an appeal before the Commissioner of Central Excise in Appeal No.163 of 2009. The First Appellate Authority dismissed the appeal by an order dated 15.12.2009. As against the said order, the appellant ought to hav .....

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35 G of the Act. 4. The specific case of the appellant is that they had not received the Order in Appeal dated 15.12.2009. The fact that the appellant applied on 13.12.2011 for a certified copy, the fact that they were provided with a copy on 12.01.2012 and the fact that they filed the appeal before the Tribunal on 03.02.2012 are not in dispute. 5. But the case of the Department is that the copy of the order was sent by registered post and hence it is deemed to have been received by the appellan .....

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