TMI Blog2018 (8) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... rders were affixed by the Revenue - appeal allowed by way of remand. - E/1706-1707, 1730 & 1746/2012-EX[DB] - FINAL ORDER NOs. - 71677-71680/2018 - Dated:- 19-7-2018 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri S. Sunil (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa All the appeals are being disposed of by a common order as the facts and situation of all the appeals are identical. 2. After hearing both the sides, it is seen that the appellant s factory had a fire on 17th June, 1995, resulting in destruction of goods and consequent appellant s request for remission of duty in respect of various inputs, semi fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the period of more than Nine years is duly barred by limitation. 4. Though, we agree with Commissioner (Appeals) that he has no power to condone the delay beyond the period of Thirty days, provided under Section 35 of Central Excise Act, as held by the Supreme Court in the case of Singh Enterprises Vs. C.C.E, Jamshedpur reported at 2008 (221) E.L.T 163 (S.C.), we note that the relevant date for the purposes of deciding the limitation period starts from the date of receipt of the impugned order. As per the appellants, the impugned order was received by them only on 07/10/2011 under the cover of the Assistant Commissioner letter. As regards the report of the Assistant Commissioner, the grievance of the appellant is that there is nothin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... address at which the impugned order was affixed, we are of the view that the impugned orders, dismissing the appeals on the point of time bar are required to be set aside and matter needs to be remanded for verification of the address at which the impugned orders were affixed by the Revenue as also the fact as to whether prior to, affixing the impugned order, the same were served by adopting measures sequentially as stated in Section 37C of the Act. The Appellate Authority is directed to find out the actual date of communication of the impugned orders, which is relevant for the purposes of deciding the limitation, after making necessary verifications as directed above and to decide the appeals accordingly. 7. Inasmuch as the facts in ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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