2016 (8) TMI 1400

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..... vailable in the file. Section 37C of the Central Excise Act, 1944 mandates that in case of dispatch of the order or decision through speed post, the proof of delivery has to be obtained - In this case, admittedly, the proof of delivery of the order is not available, and hence, it has to be presumed that the order sent by the Department was not received by the appellant. Since the appeal was fi .....

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..... .S. Dabas, the ld. Consultant appearing for the appellant submits that the adjudication order dated 28-12-2012 was sent by the Range Office on 21-2-2014 and the same was received on 28-2-2014. The appeal was filed on 19-3-2014. Therefore, there is no delay in filing appeal before the Commissioner (Appeals). 3. Shri Dharam Singh, the ld. DR on the other hand, submits that since the order was sen .....

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..... Thus, the order sent by the Range Office on 20-2-2014 and received by the appellant on 28-2-2014 should be considered as the date of communication of the adjudication order for the purpose of computation of the limitation period. Since the appeal was filed within one month from the date of its receipt, in my opinion, there is no delay in filing the appeal before the Commissioner (Appeals). Since .....

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