Sanjiv Khanna, J.

1. Andhra Cement Ltd. – petitioner has filed this writ petition impugning order dated 12th August, 2011 passed by the Appellate Authority for Industrial and Financial econstruction (AAIFR) on an application filed by the Deputy Commissioner of Central excise, Guntur (‘Excise Department’, for short) – respondent for condonation of delay in challenging the order dated 21st July, 2008, passed by Board for Industrial and financial Reconstruction (BIFR).

2. AAIFR has held that starting point of limitation would be the date when the respondent received copy of the order dated 22nd December, 2009, from the BIFR.

3. The facts as noticed by AAIFR are that an appeal was preferred by the respondent n 14th December, 2009, but without enclosing certified copy of the order passed by he BIFR dated 21st July, 2008. In fact, the respondent had applied for the certified copy on 14th December, 2009, which was supplied to them on 6th January, 2010. Thereafter, the certified copy was filed with the appeal pending before AAIFR.

4. Learned counsel for the petitioner submits that in the present case, the respondent as made aware of the order dated 21st July, 2008, by way of letter