JYOTI ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD

JUDGEMENT

(1.) AFTER hearing both the sides duly represented by Shri A.P. Mathur, ld. Advocate appearing for the appellants and Shri K.K. Jaiswal, ld. AR appearing for the Revenue, we find that Commissioner (Appeals) has dismissed the appeal on the point of limitation by observing that the same stands filed after normal period of limitation as also after the condonable period of 30 days.

(2.) It is seen that impugned order of original adjudicating authority was passed on 19 -5 -2008 and the appeal was filed before Commissioner (Appeals) on 3 -12 -2010. As per the appellants, the impugned order dated 19 -5 -2008 was not received by them. It is only when the Revenue came for recovery of the dues, they came to know about the passing of the said impugned order. Thereafter a letter was written on 25 -9 -2010 to the Asstt. Commissioner, Allahabad praying for supply of the copy of the said order to the appellants. The copy of the said impugned order was served upon the appellant on 30 -10 -2010 under the cover of office letter dated 26 -10 -2010. As such submits the ld. Advocate that the appeal having been filed within a period of three months from the date of the receipt of the impugned order which required to be considered as having been filed within time.

(3.) IN his rejoinder, Shri Mathur draws our attention to page 21 of the appeal vide which Revenue has placed on record documentary evidence showing receipt of the impugned order. He submits that the said page refers to two adjudication orders served upon two different persons on the same date. This reflects upon something fishy on the part of the Revenue.