TMI Blog2020 (2) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... - 20 of 2020 - - - Dated:- 11-2-2020 - Biswanath Somadder And Dr. Yogendra Kumar Srivastava JJ. For the Appellant : Vinayak Mithal For the Respondent : Ashok Singh ORDER This Central Excise Appeal, under section 35G of the Central Excise Act, 1944, read with section 174 of the Central Goods and Services Tax Act, 2017, is in respect of a judgment and order dated 27th June, 2019, passed by the Customs, Excise and Service Tax Appellate Tribunal, Allahabad, Regional Bench - Court No.1. For convenience, the impugned judgment and order is reproduced hereinbelow in its entirety:- The miscellaneous application is for early disposal of the appeals and in the face of no objection by learned DR and the issue involved bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the appeal before him, for which he has no powers to condone. 4. Learned advocate, Ms. Anshika Agarwal appearing for the appellant draws my attention to the dispatch register produced on record showing the signatures of the appellant's representative. She submits that they are not disputing that the said signature are of the appellant's representative only but submits that the same were for receipt of the cheque but not for receipt of the Order-In-Original. As such she submits that the conclusion of the Authorities below that the Order-In-Original was served upon the appellant on 02 December, 2015 is factually incorrect. 5. I note that apart from the fact that the above submission of the learned advocate is not sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 63 (SC). 8. Inasmuch as the delay in the present appeals in filing the appeal before Commissioner (Appeals) was to the extent of 211 days, I am of the view that Appellate Authority has rightly rejected the appeal on the ground of time bar. No infirmity can be found in the order. Accordingly, all the 3(three) appeals filed by the appellant are rejected. 9. Miscellaneous applications also gets disposed of. Relevant portion of section 35-G, being section 35-G(1) of the Central Excise Act, 1944, is required to be noticed and the same is set out hereinbelow:- (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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