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M/s. ENESTEE Engineering Private Limited Versus Union of India thr. its Chief Secretary, Ministry of Finance & Ors.

2016 (4) TMI 194 - BOMBAY HIGH COURT

Non tendering or delivery of order-in-original to the assessee - Held that:- None of these orders record a finding that the adjudication order dated 22.07.2010 was actually tendered to the appellant – assessee on 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 .....

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ntral Excise Appeal No. 11 OF 2015 - Dated:- 21-10-2015 - B.P. DHARMADHIKARI & P.N. DESHMUKH, JJ. ORDER Heard Shri Phadnis, learned counsel for the appellant and Shri Deshpande, learned counsel for the respondents. Shri Deshpande, learned counsel is seeking time to produce before the Court certain records. Shri Phadnis, learned counsel, however, submits that the Appeal Against Orderinoriginal is found belated only because its copy is shown to have been forwarded to the appellant - assessee. .....

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.2012 directing the appellant to pay the dues as per adjudication order, they learnt about it. Thereafter a copy of that order has been made available to him on 18.04.2012. The substantial question of law to be decided is, whether impugned order looks into relevant facts or not ? The relevant provisions having bearing on the question of limitation are contained in Section 85(3) of the Finance Act, 1994, read with Section 37(C)(2) of the Central Excise Act. The period of limitation prescribed to .....

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or delivered by post or then is affixed in the manner prescribed in subsection (1). A perusal of Section 37(C), therefore, shows insistence upon the service of such adjudication order upon the appellant - assessee. This is also supported by Section 85(3) of the Finance Act. Hence, the observation in the impugned order that the orderinoriginal has been forwarded to the assessee on a particular date is not sufficient in the eyes of law to start computing the period of limitation. In its order dat .....

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