2012 (11) TMI 816

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..... rd – Held that:- Limitation period expired around 18-4-2011. Before the expiry of the said period, the appellant entered into correspondence with the office of Commissioner (Appeals) for supply of the copy of order - fact itself reflects upon the non-receipt of the order by the appellant - there was still a period of one month available to appellant to file the appeal and if the Commissioner (Appe .....

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..... received by somebody at the appellants factory address on 18-1-2011. 3. On the other hand, it is the contention of the learned Counsel that their factory was taken over by the bank for recovery of certain dues and was in the possession of the bank as is clear from the documentary evidence produced on record. Somebody from the bank might have received the order on 18-1-2011. Further arguing, he d .....

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..... expired around 18-4-2011. Before the expiry of the said period, the appellant entered into correspondence with the office of Commissioner (Appeals) for supply of the copy of order. This fact itself reflects upon the non-receipt of the order by the appellant. Otherwise also we note that there was still a period of one month available to appellant to file the appeal and if the Commissioner (Appeals) .....

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