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TMI Blog2013 (6) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... speed post however, the postal authorities has informed that the record of the speed post article is not available since the preservation period of old records are over. Thus benefit of doubt is to be given to the appellant and hold that service of the order was not completed earlier and the same was completed only on 11/02/2011 when the order was handed over to the appellant in person. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder appealed against is dated 29/03/2010, they did not receive the order and subsequently they received the same on 11/02/2011 in person. Thereafter, on 19/04/2011 they have filed the appeal before the lower appellate authority. In other words, they have filed the appeal within the period of three months from the date of receipt of the order. Therefore, the appeal has been filed in time and the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal has been filed within three months from the date of receipt of the order, the dismissal of appeal on account of time-bar is not sustainable in law. Therefore, we remand the matter to the lower appellate authority to decide the case on merits and pass an order in accordance with law. 5. Thus the appeal is allowed by way of remand. The stay application is also disposed of. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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