9911796707
TMI Blog2024 (2) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... as delay in filing the appeal beyond the prescribed 60 days time. In the absence of any evidence or documents produced by the Department for dispatch of the original order and its receipt by the appellant; or by any independent evidence, such as records of the postal authorities to support the same, the stand taken in the impugned order cannot be accepted that the original order was sent in time and the delay in filing appeal is on account of the appellant. By taking note of the claim of the appellant that the said original order was received on 26.11.2018, it is found that the appeal before the Commissioner (Appeals) had been filed on 23.01.2019 i.e. within 57 days. Thus, appeal filed by the appellant is eligible to be considered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the impugned order dated 30.09.2019 deals with the Order-in-Original No. ME/REF/DC/RY/666-667/2017-18 rejecting the two refund claims filed by the appellant and the same was signed by the Deputy Commissioner (Refund) indicating the date of his signature as 28th February. On the face of the said Order-in-Original at the preamble page in the entry against the date of order ; and the date of issue nothing has been mentioned. Thus, it could be reasonably presumed that the said Order-in-Original signed on 28.02.2018 and subsequently the same was dispatched to the appellant. I also find that the address of the appellant indicated in the original order and the impugned order of the Commissioner (Appeals) are one and the same. Even t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o state that the appellant had received the original order in time and there was delay in filing the appeal beyond the prescribed 60 days time. In the absence of any evidence or documents produced by the Department for dispatch of the original order and its receipt by the appellant; or by any independent evidence, such as records of the postal authorities to support the same, I am unable to accept the stand taken in the impugned order that the original order was sent in time and the delay in filing appeal is on account of the appellant. In the above circumstances, the claim made by the appellant that they had received the original order on 26.11.2018 appears to be acceptable particularly in view of the judgment of the Hon'ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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