KAMLESH L. BOLIYA Vs. COMMISSIONER, C. EXCISE

JUDGEMENT

(1.) COMMISSIONER (Appeals) rejected the appeal on the ground that there was delay in filing the appeal. Appeal was filed on 23.3.2009 whereas the Order in Original was received by the appellants on 21.2.2008.

(2.) LEARNED Chartered Accountant appearing on behalf of the appellants submits that they came to know about the Order in Original only when they received the recovery notice on 24.12.2008 and thereafter they obtained the copy of the order and filed the appeal. On the other hand, learned DR submits that Commissioner had made a categorical observation that Order in Original was received by the appellants on 21.2.2008 and he drew our attention to the preamble page of the Order in Original where the signatures of the appellant is available. It is his submission that this shows that Order in Original was received by the appellants on 21.2.2008.