2016 (5) TMI 677

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..... o the fact that they have not received the adjudication order and the affidavit has not contraverted by the ld. Commissioner (Appeals) with cogent evidence. In that circumstances, the affidavit filed by the appellant is having evidential value. Therefore, it is held that the appellant has not received the order in 2010 and received the order only on 9-2-2013. Thereafter field appeal on 8-3-2013 wh .....

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..... the appeal has been filed by the appellant before the ld. Commissioner (Appeals) on 8-3-2013. Therefore, appeal filed by the appellant is barred by limitation. 3. We have gone through the impugned order. In the impugned order, it is recorded by the ld. Commissioner (Appeals) that adjudication order was dispatched on 29-12-2010, therefore, the same is deemed to be received by the appellant unles .....

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