2020 (7) TMI 85

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..... y to the RTI filed by the appellant it has been answered that mode of dispatch of Order-In-Original could not ascertained. In these circumstances, the benefit of doubt goes in favour of the appellant that they have received the adjudication order on 04.08.2016 and they have filed appeal on 15.09.2016 which is well within time limit prescribed under Section 35 of the Central Excise Act, 1944, there .....

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..... re that the adjudication order dated 10.06.2014 was appealed by the appellant before the Ld. Commissioner (Appeal) on 15.09.2016 the Ld. Commissioner (Appeal) hold that as in terms of Section 35 of Central Excise Act, 1944, the appeal can be filed before the Ld. Commissioner (Appeal) within sixty days of the receipt of the adjudication order and further one month period can be granted to the appel .....

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..... uld not be ascertained, therefore, he prayed that they have filed appeal within the limitation prescribed under Section 35 of Central Excise Act, 1944, therefore, the appeal is to be admitted. 4. On the other hand, Ld. AR reiterated the findings of the impugned order. 5. Heard the parties and considered the submission. 6. We find that in this case the adjudication order dated 10.06.2014 i .....

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