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2017 (2) TMI 201 - PUNJAB AND HARYANA HIGH COURT

2017 (2) TMI 201 - PUNJAB AND HARYANA HIGH COURT - TMI - Whether the Tribunal rightly dismissed the appeals on the ground of limitation? - Held that: - The appellantís case however is that there was in fact no delay for the period of limitation commences not from the date of order but from the date of the receipt of the decision or order. The petitioner contends that the order was received only on 07.01.2013. If that is so, the appeal will be within time. The order was admittedly sent by RPAD. I .....

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e appellate authority under both the Acts - Appeal dosposed of. - CEA-40-2016, CEA-41-2016 - Dated:- 17-1-2017 - MR. S.J. VAZIFDAR AND MR. ANUPINDER SINGH GREWAL, JJ. For The Appellant : Mr. Amrinder Singh, Advocate For The Respondent : Mr. Anshuman Chopra, Advocate S.J. VAZIFDAR, C.J. (ORAL) These are appeals under Section 35 (G) of the Central Excise Act against the order of the CESTAT. Both the appeals were dismissed on the ground that they were filed beyond the period of limitation. In CEA N .....

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beyond the period of 60 days prescribed under Section 85 (3A) of the Finance Act, 1994. It is true that no application for condonation of delay was made. The appellant s case however is that there was in fact no delay for the period of limitation commences not from the date of order but from the date of the receipt of the decision or order. The petitioner contends that the order was received only on 07.01.2013. If that is so, the appeal will be within time. The order was admittedly sent by RPAD .....

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ation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document, and, unless the contrary is proved, to have been effected at the time at which the letter would be deliv .....

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