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2015 (6) TMI 1036 - CESTAT NEW DELHI

2015 (6) TMI 1036 - CESTAT NEW DELHI - TMI - Period of limitation - Appeal filed beyond condonable period of delay - Appellant contended that order in original dated 23.12.2010 was received on 16.1.2012 and appeal was filed on 27.3.2012 and hence was filed within the stipulated time - Held that:- order-in-original is deemed to have been served on the appellant by virtue of having been sent by registered post A.D. on 23.12.2010. The appellant had not submitted any evidence, leave alone cogent evi .....

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r. R.K. Singh, Member (Technical) For the Respondent: Shri B.B. Sharma, D.R. Per R.K. Singh : When the case was called today, there was no representation on behalf of the appellant and therefore with the consent of ld. DR, we waive the requirement of pre-deposit and proceed to decide the appeal on merit. 2. Stay application along with appeal has been filed against order-in-appeal dated 15.10.2013 in terms of which the appellant s appeal before Commissioner (Appeals) was dismissed as time-barred .....

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s of Section 37(C)(2) of Central Excise Act, 1944 every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1). 5. Thus the order-in-original is deemed to have been served on the appellant by virtue of having been sent by registered post A.D. on 23.12.2 .....

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