9911796707
TMI Blog2025 (3) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... terprises [2007 (12) TMI 11 - SUPREME COURT] has already held that the Commissioner (Appeals) has the power to condone the delay only up to 30 days after the expiry of 60 days from the date of receipt of the order in original. In the present case, the order in original dated 23.02.2015 was duly dispatched by the department to the appellant on the date of order itself and the same address on which the show cause notice was served to the appellant which was duly received. The presumption of service is very much attached to the said dispatch. Though, the presumption was rebuttable but the appellant has not produced any document on record to rebut the same. He has not even appeared in person to make any submission in rebuttal thereof. There ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Relying upon the decision of Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur [2008 (221) ELT 163 (SC)] has prayed for the dismissal of the present appeal. 4. Having heard the department perusing the entire record of the appeal including the grounds of appeal, we observe that the impugned order is an order rejecting the appeal not based on the merits but based on the technical grounds of limitation. Commissioner (Appeals) has observed as follows: "5. I have carefully gone through the case records and submissions made by the appellant in their appeal memo as well as during the course of personal hearing including additional submissions made at the time of personal hearing. First of all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e). 5. The Hon'ble Supreme Court in Singh Enterprises (supra) has already held that the Commissioner (Appeals) has the power to condone the delay only up to 30 days after the expiry of 60 days from the date of receipt of the order in original. In the present case, the order in original dated 23.02.2015 was duly dispatched by the department to the appellant on the date of order itself and the same address on which the show cause notice was served to the appellant which was duly received. The presumption of service is very much attached to the said dispatch. Though, the presumption was rebuttable but the appellant has not produced any document on record to rebut the same. He has not even appeared in person to make any submission in rebuttal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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