9911796707
TMI Blog2014 (9) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals)'s office, this appeal was filed on 14.09.2000. This appeal was disposed of by the Commissioner (Appeals) after about 13 years vide Order-in-Appeal dt. 22.04.2014 by which he dismissed appeal on time barred without going into the merits on the ground that since the Order-in-Original had been issued on 07.04.2000, it is presumed to have been received by the appellant within a weeks time and thus there is delay of five months in filing of this appeal which cannot be condoned. In this regard para 9 of the Order-in-Appeal is reproduced below:- I thus find that the impugned order is deemed to have been served on/received by the appellant within a week of the date of disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communication of decision or order, and the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months, that power of condonation of delay beyond three months was reduced to 30 days only w.e.f. 11.05.2001 and as such during the period of dispute the delay in filing of appeal upto three months could be condoned and that the original period of limitation of three months is to be counted from the date of communication of the order, that as per the provision of Section 35 C, the order is to be despatch by registered post with Acknowledgement and there is no authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the appeal had been filed before the Commissioner (Appeals) had been dispatched by Registered AD and there is also no dispute about receipt order by the appellant. The dispute is only about the date of receipt. While according to the appellant, they received this order on 01.06.2000, according to the Department this order should be deem to have been received within one week from the date of dispatch which according to the Commissioner (Appeals) is the normal period of delivery of latter by the Postal Authority. In my view, this presumption of the Commissioner (Appeals) is totally incorrect and there is no base for the same. If an order or letter has been despatched by the Department to an assessee by Registered Post AD, in term of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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