2023 (5) TMI 776

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..... DER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Appeal No. 15(CSE)/2020 (JNCH)/Appeal-I dated 11.02.2020 wherein Learned Commissioner (Appeals) has rejected the appeal as time barred. 2. Heard both the parties and perused the records. 3. On perusal of record, I find that in the proceedings a show cause notice dated 13.12.2016 was issued to the appellant mentioning their .....

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..... .09.2019 requesting for attested copy of the said Order-in- Original enabling them to file appeal. Such attested copy was given to the appellant by attesting the copy of Order-in-Original on 27.09.2019. The appellant have filed appeal on 18.11.2019 before Learned Commissioner (Appeals). 4. I find that Commissioner (Appeals) has held that the appellant had received copy of Order-in-Original on 05. .....

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