2014 (10) TMI 684

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..... eived by the appellant on 30-3-2010. The said observation of the Commissioner (Appeals) is not sustainable as the order which had been dispatched on 30-3-2010 could not be delivered by the Postal authorities on the same day. In the absence of any evidence on record of the service of the order on the same day, the observation of the Commissioner (Appeals) is not sustainable in the eyes of law where .....

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..... eir appeal has been dismissed by the Commissioner (Appeals) as time barred. 2. The brief facts of the case are that the adjudication order was passed on 30-3-2010 and the same was dispatched on the same date to the appellant through post. It is the contention of the appellant that they have received the said order on 3-4-2010 for which they have produced the inward register as evidence of recei .....

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..... d of the service of the order on the same day, the observation of the Commissioner (Appeals) is not sustainable in the eyes of law whereas the appellant has produced the inward register showing the receipt of the said order on 3-4-2010. In the absence of any contrary evidence, the evidence produced by the appellant is acceptable. Therefore, I hold that the adjudication order was served on the appe .....

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