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TMI Blog2014 (7) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the order or any decision by RPAD. In this case, the Department has gone extra mile to make efforts to deliver the order to the residence of the appellant and thereafter having failed to find him there, they have delivered it in the fathers residence. Under these circumstances, we cannot find fault with the order treating the appeal was filed beyond the condonable period. Appeal has been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal at all. Only when the Range Officer wrote to them to pay the arrears, the appellant came to know about the demand raised against him. Thereafter he obtained a copy of the order and filed appeal and hence the delay. It is his submission that the date of copy of OIO received should be taken as date on which a copy of the order supplied to the appellant on request. 3.After hearing both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner (Appeals), the ground was that father had misplaced and before us the ground has changed to the ground that father and son are not on good terms.On both the occasions eitherbefore the Commissioner(Appeals) or before us, there is no affidavit or statement from father or the son. According to Section 37C of Central Excise Act, 1944, any decision or order passed or any summon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal was filed beyond the condonable period. Appeal has been filed nearly one year after. According to the decision of the Hon'ble Supreme Court in the case Singh Enterprises Vs. CCE, Jamshedpur [2008(221) ELT 163 (SC)], a delay cannot be condoned either by the Commissioner or by us. In view of the above, we have no other option but to reject the appeal. We do so. (Order dictated and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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