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2015 (10) TMI 1124 - CESTAT MUMBAI

2015 (10) TMI 1124 - CESTAT MUMBAI - 2015 (325) E.L.T. 922 (Tri. - Mumbai) - Restoration of appeal - Bar of limitation - Held that:- Commissioner (Appeals) is in error in holding that the date of service on the appellant is 18/4/09 without proof of the same available on record. That the impugned order is vitiated and is against the provisions of law. I accept the date of service of order as 23/6/09 as claimed by the appellant in view of no facts on record to the contrary. Accordingly, I set asid .....

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9 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 denying refund dated 2/4/09 was issued on 3/4/09 and the same was dispatched by speed post on 16/4/09. The appeal was filed on 21/08/09 before the Commissioner (Appeals). The Commissioner (Appeals) in view of the dispatch of the .....

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e time limit to file appeal will start from the date of knowledge and receipt 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 acknowledgement due, to the per .....

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