TMI Blog2019 (4) TMI 1789X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, it is considered necessary to direct the Assistant Commissioner in charge of the Adjudication Cell to file his personal affidavit in response to the affidavit of the two lawyers which is at page No. 502 and 503 of this appeal. The respondent shall also place the original despatch register and the speed post register on 10 May, 2019. - Excise Appeal No. 50574 of 2019 – DB - Interim Order No. 23/2019 - Dated:- 11-4-2019 - Mr. Justice Dilip Gupta, President And Mr. Bijay Kumar, Member (Technical) Present for 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Service Tax Range. He has also placed copy of the envelop sent by office of the Assistant Commissioner, Central Goods and Service Tax, Range-B bearing Speed Post No. ER956930766IN, containing the Order-inOriginal which the appellant received on 11 August, 2018, though it was earlier received by the appellant by hand on 6 August, 2018. 3. Learned Counsel for the appellant has also placed the copy of the despatch register and speed post register which were supplied to him on 5 February 2019 under the Right to Information Act and which are contained at page No. 499 and 500 of the Appeal. 4. A perusal of the speed post register indicates that as against the date 31 August, 2018, there are two entries and the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpared with the other entries on the said page. 8. As noticed above, the appeal was dismissed by the Commissioner (Appeals) only for the reason that since the Orderin-Original was served upon the appellant on 12 September 2017, the appeal was filed beyond the period provided in Section 35F of the Central Excise Act. 9. In this view of the matter, the contents of the despatch register and the speed post register assumes importance. 10. In view of the averments made in the affidavit filed by the two lawyers, it is considered necessary to direct the Assistant Commissioner in charge of the Adjudication Cell to file his personal affidavit in response to the affidavit of the two lawyers which is at page No. 502 and 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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