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TMI Blog2013 (11) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... o gain in any manner by filing the appeal late if he has received OIA. Under the facts and circumstances of this appeal it has to be held that appellant first came to know about the OIA only on 11-1-2012 when the jurisdictional Range Superintendent contacted the applicant and the appeal in this case has been filed on 21-2-2012 and has to be considered as filed in time - Delay condoned. - ST/90/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. It was argued by the appellant that there is no evidence with the department that the required OIA was received by the appellant in person or by any of his authorized person. 4. Ld. AR on the other hand argued that as per communication dated 14-10-2012 received from the Postal Department the said OIA was delivered to the appellant on 25-2-2011. As a rejoinder Advocate of the appellant argued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in (AIR) 1990 SC 2158 is squarely applicable to the facts and circumstances of this case. The same issue has been also been decided by the larger bench in the case of Margra Industries Ltd. v. CCE, Delhi [2008 (10) S.T.R. 81 (Tri.-LB)] where it was held that validity of dispatch by speed post without proof of delivery and simultaneous affixing of order on the notice board is not considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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