9911796707
TMI Blog2013 (9) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner on 3.5.2012 as recorded in the postal acknowledgment, containing the seal and signature of the petitioner. Petitioner alleging that the security agency engaged by the petitioner did not hand over the registered letter and it was only when the authorities of the Central Excise sought to execute the order, came to know of it, and accordingly addressed a letter dated 3.12.2012 requesting the respondent-authorities to furnish a copy of the said order. That letter, it is stated, was responded by a communication enclosing a copy of the order and inter-alia pointing out that the petitioner had received the copy of the order-in-original on 3.5.2012. Petitioner acknowledged receipt of a copy of the order on 10.12.2012 and there aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.] (1A) The Commissioner(Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing; Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal] (2) Every appeal under this Section shall be in the prescribed form and shall be verified in the prescribed manner." Section 37(C) of the Act reads thus:- "37C. Service of decisions, orders, summons, etc.-(1) Any decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on can be accepted is statutorily provided. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within sixty days from the date of communication to the assessee of the decision or order. However, if the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, can allow it to be presented within a further period of thirty days. In other words, the petitioner should have filed the appeal within sixty days and in terms of the proviso extended by another thirty days. Under Section 35, the Commissioner has no authority or jurisdiction to allow the appeal to be presented beyond the period of thirty days. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-original Annexure-"C" on 3.5.2012, duly acknowledged by affixing its seal and signature on the postal acknowledgement it cannot but be said that the order-in-original dated 2.4.2012 was communicated to the petitioner on 3.5.2012. It is no doubt true that the factum of communication of the order by registered post acknowledgement due is a rebuttal presumption. Nevertheless in the light of the admission of the fact that the order-in-original Annexure-"C" was served on the petitioner on 3.5.2012 the submission of the petitioner that the security agency engaged by it did not make available the order-in-original, though received by registered post acknowledgment due, is not a formidable legal ground to contend that the petitioner was not co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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