9911796707
TMI Blog2014 (3) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... they have not received the order before that, and the case law relied by the appellant in Wellman Hindustan Ltd. (2009 (6) TMI 664 - CESTAT, MUMBAI) where the copy of the order was tendered physically and same was received by someone. Same is the contention of the appellant in the matter in hand, and in support of the same, they have filed an affidavit. When an affidavit has been filed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant on 27.10.2012 and appellant in the stay order preferred an appeal before the Commissioner (Appeals) on 15.4.2013. The said appeal has been dismissed by the ld. Commissioner (Appeals) on the ground as per Section 85(3) of the Finance Act, 1994, the appeal is to be filed within 60 days of the communication of the Adjudication order and the period can be extended if the reasons for causing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the decision of Wellman Hindustan Ltd. 2010 (261) ELT 706. 4. On the other hand, ld. AR strongly opposed the contention of the appellant and submitted that as the issue involved is of classification, therefore same is the subject matter of the Division Bench, and matter cannot be heard by a Single Member Bench. The case law relied upon by the appellant is not relevant to the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of the appellant in the matter in hand, and in support of the same, they have filed an affidavit. When an affidavit has been filed by the appellant and same has not been contravened by the department, affidavit is having an evidential value. Accordingly, I hold that appeal is filed by the appellant within time. Accordingly, impugned order is set aside, and matter is remanded to the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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