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TMI Blog2023 (6) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... ction bars the Commissioner (Appeals) from condoning the delay beyond the period of 30 days. So what is relevant is the date of communication of the order of the adjudicating authority. Section 128 ibid which has been relied upon by the learned Commissioner (A) for dismissing the appeals on the ground of limitation, uses the words date of communication of order, which in my view is 13.9.2019 as the department failed to produce on record any evidence including the tracking record in support of their submission that the adjudication order was sent to the appellant immediately after the passing of the Order-in-Original. Merely by sending a copy of the Order-in-Original by speed post, the department cannot be said to have discharged their li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the appellant demanding Rs.1,58,101/- being the drawback amount obtained by the appellant for the exports made under the shipping bills since according to the department, the exporter has not realized the foreign exchange involved on the goods exported under the said Shipping bills as per Rule 16(A) (1) and (2) of Customs, Central Excise and Duties and Service Tax Drawback Rules, 1995. The same was confirmed by the adjudicating authority vide Order-in-Original dated 20.3.2018 alongwith penalty of Rs.10,000/- on the exporter. On 24.10.2019, the appellant had filed the appeal before the learned Commissioner (Appeals) but since it has been filed beyond prescribed period of 90 days as provided by section 128 ibid therefore the same w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them on 13.9.2019 that too when they approached the authorities concerned and therefore the period of limitation has to be calculated from 13.9.2019 and not from 28.3.2018. Per contra learned Authorised Representative submits that the adjudication order was sent to the appellant by speed post and deemed to have been served on them. 5. Section 128 ibid which has been relied upon by the learned Commissioner (A) for dismissing the appeals on the ground of limitation, uses the words date of communication of order, which in my view is 13.9.2019 as the department failed to produce on record any evidence including the tracking record in support of their submission that the adjudication order was sent to the appellant immediately after the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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