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TMI Blog2015 (10) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (AR) Per: Anil Choudhary: The appellant which is 100% EOU is in appeal against Order-in-Appeal No. AKP/128/NSK/2009 dated 30.12.2009 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. By the impugned order the appeal has been dismissed on limitation without entering into the merits. 2. According to the facts taken notice of in the impugned order, the order denyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order, being 23/6/09. If limitation is counted from 23/6/09 the appeal is filed within the limitation period of 60 days. 3. The learned Counsel for the appellant urges that Section 37C of the Central Excise Act provides that any decision or order passed under this Act shall be served -1 (a) by tendering the decision, order, summons notice, by sending it by registered post with the acknowl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order be set aside with a direction to the learned Commissioner (Appeals) to hear and dispose of the appeal on merits. 4. The learned A.R. relies on the impugned orders. The learned A.R. further contends that tendering to the Post Office amounts to tendering of the assessee. He further relies on the ruling of the Hon'ble Apex Court in the case of Singh Enterprises vs. Commissioner - 2008 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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