2004 (5) TMI 464

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..... espondent. [Order per : Justice K.K. Usha, President]. - It is the case of the appellant that it received copy of the order impugned on 17-1-2003 and the appeal was filed on 10-4-2003 within stipulated time. According to the Revenue the order dated 15-5-2002 was sent by speed post to the party. The learned SDR submitted that the party must have received the order otherwise it should have b .....

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..... ginal could be issued to them. On 7-1-2003 the appellant sent a photocopy of Challan of Rs. 50/- which he had already sent with his letter, dated 14-11-2002. Thereafter a certified copy of the Order-in-Original was received by the appellant s Counsel on 17-1-2003. 3. If the order had been sent in time, we fail to understand, why the Commissioner could not have intimated the appellant or his Coun .....

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