2012 (7) TMI 807

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..... period prescribed under the Act - appeal is dismissed - ST/1706 OF 2010-SM - 146 OF 2012 SM (BR) - Dated:- 24-2-2011 - S.S. KANG, J. Vinay Bhamore for the Appellant. Ms. Renu Jagdev for the Respondent. ORDER 1. Heard both sides. 2. Applicant filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby Commissioner (Appeals) dismissed the appea .....

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..... s as held by the Supreme Court in the case of Singh Enterprises v. CCE 2008 (223) ELT 163. 4. In this case, the Commissioner (Appeals) in the impugned order verified the dispatch of the adjudication order and held that the adjudication order was issued through speed post on 22-01-2009 and the same has not been received back undelivered. The appellant not provided any evidence to show that .....

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