9911796707
TMI Blog2012 (8) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... also after the condonable period of 30 days. It is seen that impugned order of original adjudicating authority was passed on 19.05.08 and the appeal was filed before Commissioner(Appeals) on 03.12.10. 2. As per the appellants, the impugned order dtd. 19.05.08 was not received by them. It is only when the Revenue came for recovery of the dues, they came to know about the passing of the said impugned order. Thereafter a letter was written on 25.09.10 to the Asstt. Commissioner, Allahabad praying for supply of the copy of the said order to the appellants. The copy of the said impugned order was served upon the appellant on 30.10.10 under the cover of office letter dtd. 26.10.10. As such submits the ld. Advocate that the appeal having been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt shown on page 21 refers to different adjudication order served upon different party. This only strengthens the Revenue's case that adjudication orders are being served personally on the assessees and the chronological orders reflected on the said page sugests that on the said date, two different orders were served upon two different assessees. 6. We have considered the submissions made by both the sides. We note that the law on the issue is settled by the Hon'ble Supreme Court's order (reference may be made to Apex Court's judgment in the case of Singh Enterprises v. CCE 2008 (221) E.L.T. 163 (S.C.))that Commissioner(Appeals) has no jurisdiction to condone any delay beyond the condonable period of 30 days. As such the only question whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06 and the adjudication order was served on 18.06.08. It is only the photocopy of the adjudication order which again stands supplied to the appellant. As such the service of the photocopy of the adjudication order for the second time cannot be taken as relevant date of receipt of the order for the purposes of limitation. In as much as the Revenue has established that copy of the adjudication order was served upon personally at the appellant's own address, we treat that date as date of receipt of the impugned order. If that be so, by applying the ratio of law declared by Hon'ble Supreme Court, we hold that the appeal filed beyond the normal period of limitation as also beyond the period of 30 days beyond such period is hopelessly barred by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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