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TMI Blog2019 (9) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... aveen N. Surange, learned counsel ORDER This Appeal under Section 35-G of Central Excise Act, 1944, is directed against the Final order No.ST/A/50506/2015- CU(DB) dated 23/02/2015 passed by Customs, Excise and Service Tax Appellate Tribunal; whereby, the Tribunal while rejecting the application for condonation of delay had dismissed the Appeal on the ground of limitation. 2. The Appeal before T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he correspondence, the Superintendent, Service Tax Range-I with his letter dated 03.02.2014 enclosed a letter dated 30.01.2014 from postal authorities, which confirmed that the speed post by which impugned order was sent on 22.02.2012 was delivered to General Manager, BSNL, Muraina on 24.02.2014. Thus there is documentary evidence of delivery of impugned order to the appellants. Further, it is see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e delay. In these circumstances, condoning such a long delay will be tantamount to exercising the judicial discretion grossly nonjudiciously. Accordingly, the Miscellaneous Application for condonation of delay is rejected and as a consequence, the stay application and appeal also stand dismissed." 4. Substantial question which arises for consideration "whether the Tribunal was justified in decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he person for whom it is intended or his authorized agent, if any; 6. The stipulation "or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963" which appears in Sub-clause (a) was inserted by Act No.17 of 2013, Section 100(i) w.e.f. 10/05/2013. Thus, before said amendment/insertion, imperat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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