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TMI Blog2019 (2) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) in para 7 of the order under challenge has specifically observed that the original order was dispatched on the date of order itself to the appellant - There is no other evidence as could be produced by the appellant about receiving the said order on 2nd April 2018 i.e. after a delay of 8 months. In the absence of any evidence to said effect and in absence of any other reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal presence of the appellant. At this stage Mr. K. Poddar, ld. D.R. has mentioned that Order-in-Appeal is only on the ground of limitation. No merits have been discussed. While placing reliance upon the decision of Hon ble Apex Court in the case of Singh Enterprises v/s. CCE, Jamshedpur reported in 2008 (221) ELT 163 (S.C.),appeal is prayed to be dismissed. 2. Perusal of record reflects that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er under challenge has specifically observed that the original order was dispatched on the date of order itself to the appellant. There is no other evidence as could be produced by the appellant about receiving the said order on 2nd April 2018 i.e. after a delay of 8 months. In the absence of any evidence to said effect and in absence of any other reasonable explanation by the appellant even in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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