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2012 (11) TMI 440

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..... y 2010 and appeal was filed in May 2011. Therefore, there is no merit in the contentions of the appellant - appellant had not taken care to file the appeal within the period of limitation and shifted blame on his employee - The negligence of the employee of applicant cannot be considered as sufficient cause for not filing the appeal within the period of limitation - appeal dismissed. - E/774/20 .....

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..... the adjudication order and thereafter the appeal was immediately filed. Therefore the reasons was not filing the appeal within the normal period were beyond the control of the appellant. 4. Revenue submitted that appellant were not disputed the fact that the adjudication order was duly served upon them in January 2010 and appeal was filed in May 2011. Therefore, there is no merit in the conten .....

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