9911796707
TMI Blog2017 (9) TMI 1909X X X X Extracts X X X X X X X X Extracts X X X X ..... duced on record - HELD THAT:- The case of the appellant is that they received the adjudication order only on 4-6-2014 and on receipt of the same, they filed appeal before the Commissioner (Appeals) on 4-8-2014, which is well within the time. Therefore, the appellant prays that the delay is condoned. As the acknowledgment receipt of despatch of adjudication order through speed post is missing, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order wherein their appeal has been dismissed by the Ld. Commissioner (Appeals) as time-barred. The facts of the case are that the adjudication order dated 30-9-2013, as per record, was sent to the appellant through speed post on 1-10-2013 but no acknowledgement receipt of delivery of the said order is produced by the Revenue. The appellant filed appeal before the Ld. Commissioner (Appeals) on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has filed the appeal before Commissioner (Appeals) within time and if there is any delay, the same is condoned. 3. Considering the fact that Ld. Commissioner (Appeals) has not decided the issue on merits, by setting aside the impugned order, the matter is remanded back to the Ld. Commissioner (Appeals) to decide the issue on merits after affording reasonable opportunity of hearing to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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