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TMI Blog2016 (6) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... Jatin Mahajan, Advocate for the appellant. Shri Rajeev Gupta and K. Poddar, Authorized Representative (JCDR/DR) for the Respondent. ORDER Per. Archana Wadhwa After hearing both the sides we find that the appeal itself can be disposed of at this interim stage, after dispensing with the condition of pre-deposit, in as much as Commissioner (Appeals) has dismissed the appeal on the point of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nagar, Jaipur. He further observed that in as much as the order sent under registered AD has not been received back by the Revenue, it has to be presumed that the same was received by the assessee. 3. On the last occasion an opportunity was given to the Revenue to produce documentary evidence to show that the said order was actually dispatched under registered AD or as to whether Revenue has rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said reflection of address in the said dispatch register is not full address, learned DR explains that the dispatch register entries may not reflect the full address. Further learned Advocate appearing for the appellant has also drawn our attention to the value of stamp affixed on the said dispatch made by the Revenue and as reflected in the dispatch register, which is of 12 rupees. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has to be taken as 26/4/2012, when the same was delivered by hand under the cover of letter dated 25/4/2012. If that be so, the appeal filed on 04/6/2012 is within the period of limitation. We hold accordingly. In as much as the Commissioner (Appeals) has not considered the merits of the case, we set aside the impugned order and remand the matter to Commissioner (Appeals) for decision on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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