TMI Blog2016 (4) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular date or then received by him on a particular date. There is no finding that because of a particular provision in any law it is deemed to have been received by him on a particular date. As such, we find the application of mind by the CESTAT as also by the Appellate Authority unsustainable. The fact of not tendering or delivery of order-in-original to the assessee and its impact is lost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is found belated only because its copy is shown to have been forwarded to the appellant assessee. This finding is legally insufficient to hold that the appeal is barred by limitation. Accordingly, the order of Appellate Authority was questioned in further appeal before Respondent No. 4 Customs, Excise and Service Tax Appellate Tribunal (CESTAT). By the impugned order, the CESTAT has maintained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The period begins from the date of receipt of the decision or the order of adjudicating authority. Section 37(C) of the Central Excise Act, is on the subject of service of decisions, orders, summons etc. As per subsection (2), every decision or order passed or any summons or notice issued under the said Act is deemed to have been served on the date on which such decision, order or summons is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that thus there is delay of more than three months in filing the appeal. The date on which the order is received by the assessee has not been mentioned. The assessee made his grievance about non receipt of order and argued that the appeal as filed was within limitation before the CESTAT. The CESTAT has in its decision on 02.09.2013 in para 7 again observed that the adjudication order was sent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid authority shall look into all relevant records and provisions of law and take suitable decision on the request of the appellant for condonation of delay. It is made clear that Shri Phadnis, learned counsel has pointed out that the said application has been filed by way of abundant precaution and without prejudice to the contention that actually there is no delay in filing that appeal. Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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