Receipt of order by nephew can’t be a ground to condone delay in appeal filing

CESTAT, NEW DELHI BENCH Jyoti Enterprises v/s. Commissioner of Central Excise, Allahabad Final Order No. ST/A/518 of 2012 – CUS. Stay Order No. ST/S/ 802 of 2012 – CUS Application No. Stay/3660 of 2011 Appeal No. ST/1745 of 2011 June 22, 2012 ORDER Ms. Archana Wadhwa, Judicial Member 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 ...