9911796707
TMI Blog2013 (12) TMI 1596X X X X Extracts X X X X X X X X Extracts X X X X ..... t JUDGEMENT Per: B.S.V. MURTHY Even though stay application has been listed for hearing nobody is present on behalf of the appellant. After hearing the learned AR for quite some time, I find that the appeal itself can be decided. Accordingly the requirement of pre-deposit is waived and appeal is taken up for final decision. 2. In this case appeal has been rejected on the ground that appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 and was dispatched to the assessee on 01.11.2012 according to the Revenue, the claim of the appellant is entirely different. The Commissioner (Appeals) has got the claim of the appellant verified and he called for factual report from the lower authority who reported on 21.08.2013 that the order was dispatched to the appellants address on 01.11.2012 by speed post. Further the receipt number iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost as a mode of delivery was introduced in the Central Excise Act very recently. Therefore a defense can be taken that only registered post was the proper mode of delivery and speed post was not and in the absence of proof it is difficult to know what would be the situation or what would be claim of the appellant in this regard. After going through the provisions of Section 37C, a view is also po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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