2012 (7) TMI 807

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..... ainst the impugned order passed by the Commissioner (Appeals) whereby Commissioner (Appeals) dismissed the appeal on the ground of time bar. 3. The contention of the revenue is that the adjudication order dated 21-01-2009 was received by the applicant on 18-2-2010 by fax. Thereafter the appeal was filed within the normal period of limitation. Therefore, the impugned order is not sustainable. The .....

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..... the same has not been received back undelivered. The appellant not provided any evidence to show that the same has not been received. In these circumstances as there is a delay of more than one year in filing the appeal before the Commissioner (Appeals) and Commissioner (Appeals) has no power to condone the delay beyond thirty days. This issue is settled by the Hon'ble Supreme Court in the case of .....

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