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2019 (8) TMI 1751

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..... om the dispatch register - Despite this fact, a wrong statement was made in the application filed for condoning the delay that the original order had not been served upon the Appellant. Service of the original order upon the learned Counsel for the Appellant is service upon the Appellant. It has also been stated by the learned Counsel for the Appellant that the same Counsel who had appeared before the Commissioner (Appeals) had instructed the learned Counsel who had drafted this Appeal. Though, learned Counsel for the Appellant had sought time to verify the facts, but learned Counsel has not appeared today to press the application. When the order had actually been served on the Appellant on 24 September, 2018, the delay has not been expl .....

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..... d prefer an appeal before the Tribunal but to the disappointment of the applicant , the Department refused to do so and only provided a photo copy of the order on 22 February, 2019. It has also been stated in the application that the Department neither produced any proof of delivery of the appellate order nor did it inform the appellant about the mode of delivery of service of the appellate order. 3. It has also been categorically stated in paragraph 4 of the application that the applicant is not possessed of a certified copy of the appellate order and has, therefore, filed this appeal before the Tribunal on the basis of a photo copy of the appellate order which the appellant received on 22 February, 2019. The applicant, therefore, as .....

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..... or the applicant/appellant appearing today that he had received the papers through the aforesaid Counsel engaged by the appellant before the Commissioner (Appeals), yet he needs time to verify the facts stated in the letter, a copy of which with the photo copy of the dispatch register has been served upon the learned Counsel today. 8. There appears to be no reason as to why the Commissioner (Appeals) would mention a wrong fact in the letter, particularly when it is borne out also from the dispatch register, but as prayed for by the learned Counsel for the applicant, one week time is granted to the learned Counsel to make the enquiry. 9. List on 28 August, 2019 . We make it clear that the matter will not be adjourned on any request ma .....

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