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2016 (5) TMI 842 - CESTAT MUMBAI

2016 (5) TMI 842 - CESTAT MUMBAI - 2016 (41) S.T.R. 782 (Tri. - Mumbai) - Period of limitation - Appeal filed belatedly - Appellant contended that they have not received the order-in-original on time - Held that:- the stand of the first authority to hold that the order-in-original was served on the appellant on 25-8-2009, is incorrect, especially when the postal authorities has returned the envelope with remarks of (LEFT) and no alternative mode of service was resorted to deliver the order-in-or .....

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uresh Singh, CA, for the Appellant. Shri B. Kumar Iyer, Superintendent (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. PI/RKS/101/2011, dated 6-7-2011. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the first appellate authority has rejected the appeal on the ground that the same has been filed belatedly. We find that the appellant had filed the appeal on 23-5-2011 .....

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