9911796707
TMI Blog2003 (3) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... ter hearing both sides, I dispense with the condition of pre-deposit of duty and penalty and I take up the appeal itself. 2. Commissioner (Appeals) has rejected the appeal on the ground of time bar by observing that the impugned order of Deputy Commissioner was served upon the CHA of the appellants and as the appeal has been filed after a period of two months from the date of receipt by the CHA, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner and it was in his independent capacity, as one of the litigant that the order was served upon him. In the circumstances, the date of receipt of the order by the appellants is relevant. Inasmuch as, the appeal has admittedly been filed within two months from the date of receipt of the order by the appellants, the same is to be considered as having been filed within limitation. 4. Inasmuc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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