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TMI Blog2019 (7) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... essing any opinion or view on the merits of the matter. It is being set aside for the purpose of facilitating the matter being examined on merits by the First Appellate Authority namely the 1st respondent - petition allowed by way of remand. - W.P.No.17778 of 2019 And W.M.P.No.17183 of 2019 - - - Dated:- 15-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.V.Srikanth For the Respondents : Mr.N.Senthil kumar Standing counsel ORDER Learned counsel for writ petitioner expresses regret for not appearing in the previous hearing on 12.07.2019. 2. Mr.V.Srikanth, learned counsel on record for writ petitioner and Mr.N.Senthil kumar, learned st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion that original order was received by the writ petitioner on 22.09.2019. 4. Learned counsel for writ petitioner also drew the attention of this Court to Section 37C of Central Excise Act, 1944. 5. Be that as it may, writ petitioner counsel seeks time to produce the envelope to demonstrate that original order was received by the writ petitioner was only on 14.01.2019. 6. Revenue counsel shall also keep the records pertaining to the impugned order ready in the next listing. 7. There shall no coercive action against the writ petitioner till the next listing. List on 11.07.2019.' 5. Today, adverting to photo copies from the department file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, reveals that the writ petitioner has mentioned in the template memorandum of grounds of appeal that the date of communication of the decision i.e., order appealed against to the appellant is 14.01.2019. 10. From the narrative thus far, it emerges clearly that it can be safely inferred that the date of receipt of the order-in-original i.e., order dated 11.07.2018 is 14.01.2019 and not any earlier date. 11. This takes us to the impugned order made by the 1st respondent. 12. There is no disputation or disagreement before this Court that vide the impugned order, first respondent, who is the First Appellate Authority, in exercise of quasi judicial powers has dismissed the appeal solely on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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