2011 (2) TMI 551

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..... e order in original - prima facie, satisfied that the appellant has made a strong case that the order is time barred because the period is to be reckoned from the date of order and not the date of receipt of the order by the Commissioner - Decided in favor of the assessee
S/Shri D.N. Panda, Mathew John, JJ. REPRESENTED BY : Shri Bipin Garg, Advocate, for the Appellant. Shri Amrish Jain, DR, f .....

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..... ard both sides. We are prima facie, satisfied that the appellant has made a strong case that the order is time barred because the period is to be reckoned from the date of order and not the date of receipt of the order by the Commissioner. Having noticed so, and considering the prayer of the DR, there shall be waiver of pre-deposit during pendency of the appeal. (Order dictated and pronounced in .....

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