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May 2008

Delay in filing appeal

By Puloma Dalal, Bakul B. Mody, Chartered Accountants
Reading Time 1 mins
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II. Tribunal :


5. Delay in filing appeal :



Encore Events v. Commissioner of Central Excise, Bangalore,
(2008) 13 STT 173 (Bang – CESTAT).

â The Commissioner
(Appeals) dismissed the appeal filed as barred by limitation. The appellant
filed appeal along with an application for condonation of delay, on the ground
that they received the order only on 8-9-2006. After verifying the facts with
the postal authorities it was found that order was dispatched on 2-1-2006 and
received by the appellant on 5-1-2006, the Commissioner (Appeals) for want of
reason in support of delay dismissed the same.

On verifying records and findings of the Commissioner
(Appeals) that postal acknowledgement contained seal and signature of the
appellant confirming the receipt of order on 5-1-2006, dismissed the appeal.

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