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TMI Blog2019 (2) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 26.07.2016 - The Ld. Commissioner (Appeals) has dismissed the appeal on the ground of time bar however he has not verified the fact that whether the order in original was served upon the appellant in 2014 itself after dispatch of the same - without verifying the dispatch and delivery of the original order, Commissioner (Appeals) cannot take a stand that the appeal was filed belatedly. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sh. S. Suriyanarayanan, Ld. Counsel appearing on behalf of the appellant submits that though they received a cheque for lesser amount but the order dated 17.09.2014 was not received by them. Thereafter they were pursuing with the department for issuance of the order but the appellant received the zerox copy of the order dated 02.06.2014, thereafter the appeal was filed on 26.07.2016 therefore th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 02.06.2016 is without any basis. He submits that the appellant had received the cheque in 2014 which proves that the order delivered to the appellant in 2014 itself. 4. Heard both sides. I find that the order was issued on 17.09.2014 but as per the appellant submission they had not received the order copy and the zerox copy of the order was received on 02.06.2016 and appeal was filed on 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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