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TMI Blog2011 (5) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... f the actual date of receipt of the order, in the light of the declaration of law by the Larger Bench in the above referred decision of Margra Industries Ltd. as also has not referred to the other judgments including the Supreme Court’s decision, relied upon by the appellant to decide about the actual date of communication of the order, matter remanded to Commissioner (Appeals), appeal get disposed off - C/616-617/2009 - C/214-215/2011(PB) - Dated:- 27-5-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri Kishore Kunal, Advocate, for the Appellant. Shri S.R. Meena, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of dues in both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led well within the period of limitation. For the above proposition he relies upon the Hon ble Supreme Court s decision in the case of Assistant Transport Commissioner, Lucknow Other v. Nand Singh reported in 1979 (4) SCC 19 = 1979 (4) E.L.T. (J510) (S.C.) laying down that date of receipt of communication of the impugned order is the relevant date for the purposes of arriving at the limitation period and not the date of the order itself would be the starting of the limitation. He also relies upon other decisions laying down as to what is the meaning of communication to support his view that it is the constructive communication which is relevant for the purposes of limitation. He also relies upon the Larger Bench decision of the Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.C.) laying down that Commissioner (Appeals) has no powers to condone the delay beyond the period of 30 days. 5. After considering the submissions made by both the sides, we find that there is no quarrel about the issue that Commissioner (Appeals) has no powers to condone the delay beyond the period of 30 days. In fact the above issue stands settled by various decisions of the various judicial and quasi judicial authorities including the judgment of the Hon ble Supreme Court in the case of Singh Enterprise relied upon by the learned SDR. However, we find that the issue required to be decided in the present appeal is not the issue relating to powers of Commissioner (Appeals) to condone the delay beyond the period of 30 days. The same rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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