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M/s ADF FOODS LTD Versus COMMISSIONER OF CENTRAL EXCISE, NASHIK

2015 (10) TMI 1124 - CESTAT 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 again .....

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e appellant on merits and dispose of the appeal in accordance with law - Decided in favour of assessee. - Appeal No. E/471/10-MUM - Final Order No. A/1649/2015-WZB/SMB - Dated:- 9-4-2015 - Anil Choudhary, J. For The Appellant : Shri Vinod Awtani, CA .....

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(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 th .....

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is evident from the order that there is no basis for such assumption. The appellant further states that the said dispatch of order by speed post was not served on them. When the Excise Officer of the appellant, Mr. SB Deole went to the office of the .....

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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 o .....

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se 1(a) is amended by the Amendment Act that is Finance Act, 2013 wherein the words by speed post with proof of delivery or by courtier approved by the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 have .....

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mmissioner (Appeals). Accordingly it is further urged that the learned Commissioner (Appeals) has erred in assuming the date of service and dismissing the appeal on limitation and it is prayed that the impugned order be set aside with a direction to .....

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lies on the ruling of the Hon'ble Apex Court in the case of Singh Enterprises vs. Commissioner - 2008 (221) ELT 163 (S.C.) wherein, Hon'ble Supreme Court held that where appeal is filed beyond the period condonable by the Commissioner (Appeal .....

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