9911796707
TMI Blog2023 (6) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... howing that the order dated 25.03.2019 was served on the same day i.e. 25.03.2019 itself. The dispatch register produced by the respondent only shows the dispatch and there is no material on record showing that the appellant was served the copy of the order on 25.03.2019 itself - Moreover, the authorized representative of the company Jugal Kishore Sharma has filed the affidavit stating that he got ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) whereby the Commissioner (Appeals) has dismissed the appeal of appellant on limitation without going into the merits of the appeal. 2. Briefly the facts of the case are that the appellant was engaged in manufacture of Air Conditioner falling under Tariff Entry 8415 of the 1st Schedule to Central Excise Tariff Act, 1985. The appellant was claiming benefit of exemption Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the said dismissal, the appellant filed the present appeal. 4. Heard both the parties and perused the material records. 5. Ld. Counsel appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been pass without properly appreciating the facts and the law. He further submitted that the Commissioner (Appeals) has wrongly dismissed the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who was the authorized signatory of the appellant stating on oath that the order dated 25.03.2019 was received by hand on 18.06.2019 and the same was communicated to the company on 22.06.2019 thereafter the appeal was filed within the statutory period as prescribed under Section 35 of Central Excise Act, 1944. 6. On the other hand, the Ld. DR reiterated the findings in the impugned order and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugal Kishore Sharma has filed the affidavit stating that he got the copy of the said order by hand on 18.06.2019 and the same was communicated to the company on 22.06.2019 and thereafter admittedly the appeal was filed within the statutory period of limitation. 9. In view of these circumstances, I am of the considered opinion that the dismissal of the appeal on limitation is not sustainable in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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