M/S Singh Enterprises vs Commissioner Of Central ... on 14 December, 2007
4. The learned Additional Commissioner (AR) appearing for the Revenue on the other hand submits that the order appealed against was Order No.156/09-10/AC/W.I/M-III dated 31/03/2010. The said order was sent by Registered Post with Acknowledgement Due to the appellant to their address at 266, Dr.Annie Besant Road, Opp. Passport Office, Worli, Mumbai 400 025 on 16/04/2010 and the postal cover was returned back the remarks refused. Thereafter, the departmental authorities pasted copy of the order on 11/06/2010 in the presence of panch witnesses at the factory address of the appellant at Plot No.C-35, Road No.27, Wagle Industrial Estate, Thane (W) 400 604. Therefore, the order should have been deemed to have been served on 11/06/2010. The normal period of time for filing the appeal of 60 days expired on 11/08/2010 which could have been extended by another 30 days i.e. upto 11/09/2010, whereas the appellant has been filed appeal only on 08/04/2013, that is after a lapse of about 2= years. Therefore, the appeal is time barred. He also relies on the decision of the Honble Apex in the case of Singh Enterprises Vs. CCE, Jamshedpur 2008 (221) ELT 163 (SC) in support of his contention.