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TMI Blog2016 (12) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the Appellant. Shri. Chatru Singh, Asst. Commissioner(A.R.) for the Respondent. ORDER Per : Ramesh Nair The present appeal is against Order-in-Appeal whereby Ld. Commissioner(Appeals) rejected the appeal on the ground of delay in filing appeal before him. 2. Against the Order-in-Original No. S/3-25/93 GS 15.12.95 // 22.8.2000 the appeal was filed before the Commissioner(Appeals) on 2/8/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-original that the same was passed on 15.12.1995 thereafter attested copy was issued to the appellant on 22/8/2000 therefore though the copy of the order bears both the dates, as regard the signing of the order, whenever a copy of the order is issued it is shown as signed by the authority and attested by the officer issueing the copy therefore there is no dispute that the order was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not signed does not hold water for the reason that it is attested copy issued by the department wherein it is clearly mentioned that it is copy of the signed order, secondly if there is dispute impugned order that cannot be raised for dealing with the time in filing appeal before the Commissioner(Appeals). As regard the submission being Government factory there should not be levy of duty is subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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