(Justice T. Nandakumar Singh)

Heard Mr. SP Sharma, learned counsel for the appellant and Mr. R Deb Nath, learned CGC appearing for the respondents.

2. This appeal is directed against the judgment and order of the appellate tribunal dated 11.07.2014 dismissing the appeal being No.ST/A/70356/2013 only on the ground that the appeal filed by the present appellant is barred by limitation.

3. The concise fact leading to the filing of the present appeal is noted. The appellant was seeking waiver of pre-deposit of penalty of Rs.7,73,530 imposed under Section 78 of the Finance Act, 1994 and penalty of Rs.5000/- under Section 77 and also penalty (not qualified) under Section 76 of the Finance Act, 1994. It appears from the submissions of the learned counsel appearing for the parties that the order in original dated 17.08.2010

was furnished to the appellant on 19.01.2011. The order for furnishing the original copy dated 17.08.2010 reads as follows:-

Government of India

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE

MORELLOW COMPOUND M.G.ROAD, SHILLONG-793001

ORDER IN ORIGINAL NO.09/JOINT COMMISSIONER/ST/2010

DATED SHILLONG, THE 17th August, 2010

(PASSED BY