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2019 (6) TMI 1437

..... evidence on record, the register showing the signature of the appellant is a ‘Dispatch Register’ and the same is showing the dispatch of the order, wherein the details of the Order-In-Original including the numbers stands shown. This fact by itself establishes that it was the order which was handed over personally to the appellant’s representative. The period of limitation of 60 .....

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..... 2 of 2019, Excise Appeal No. 70109 of 2019 - MISCELLANEOUS ORDER NO. 70202-70204/2019, FINAL ORDER NO. 71274-71276/2019 - 27-6-2019 - Hon ble Mrs. ARCHANA WADHWA, MEMBER (JUDICIAL) For the Appellant : Ms. Anshika Agarwal, Advocate For the Respondent : Shri Sandeep Kumar Singh, Authorized Representative ORDER ARCHANA WADHWA The miscellaneous application is for early disposal of the appeals and in t .....

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..... the office of the Assistant Commissioner and called for a report. As per the intimation by the Assistant Commissioner, the order dated 02 December, 2015 was handed over to the appellant s representative on the same very date along with the cheque of the sanctioned amount by taking a proper acknowledgement thereagainst. The Commissioner (Appeals) further observed that the cheques for the sanctione .....

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..... -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 supported by any documentary evidence on record, the register showing the signature of the appellant is a Dispatch Register and th .....

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..... only. 7. The period of limitation of 60 days starts running from the date of receipt of the impugned order. The same would in the present case would expire on or around 02 March, 2015. The appeal admittedly stands filed on 01 July, 2016 with a delay of 211 days. It is settled law that Commissioner (Appeals) has no powers to condone the delay beyond the period of 30 days as prescribed under the Ac .....

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