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TMI Blog2019 (4) TMI 1789X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant: Shri Shubham Tyagi, Advocate & Shri Alok Aggarwal, Advocate Present for the Respondent: Shri P. Juneja, DR Dilip Gupta: The Commissioner (Appeals) by order dated 1 January, 2019 dismissed the appeal filed by the appellant against the Order-inOriginal dated 29 August, 2017 for the reason that it was filed beyond the period stipulated in Section 35F of the Central Excise Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Postal Department informed, on a query made by the Commissioner (Appeals) that the aforesaid letter was actually delivered to the appellant on 12 September 2017 by the Branch Post Office, Bandra (Kawas). 2. Shri Alok Aggarwal, learned Counsel of the appellant has placed before us the envelop bearing Speed Post No. ER924187517IN and has stated that the envelop in fact contained a letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entries and the name of the sender is mentioned with Speed Post No. ER902033584IN and No. ER902033598IN. Likewise, the entries of date 4 September 2017 bear Speed Post Nos. ER90206336861IN, ER9033505IN, ER902034718IN and ER 0902034695IN. 5. It is, however, seen that as regard entry of date 1 September, 2017, the name Vedanta Limited in English is written with Speed Post No. ER824187517IN. 6. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019. They have stated in the affidavit that the entry against date 1 September 2017 appears to have been inserted as not only it bore a speed post number beginning with 824 but Vedenta Limited was written in English, whereas the other entries were written in Hindi and in a different style when compared with the other entries on the said page. 8. As noticed above, the appeal was dismissed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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