9911796707
TMI Blog2008 (7) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... s not ensure that the order in original is properly addressed and sent to correct address, the benefit of treating the date of actual receipt of the after corresponding with the Department has to be extended to the appellant - Commissioner (Appeals) is not justified in dismissing the appeal on the ground of delay - E/587/2008 - A/1564/2008-WZB/AHD - Dated:- 23-7-2008 - Ms. Archana Wadhwa, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 and therefore limitation has to be counted from 8th September 2007. The appellant submitted that there were several correspondences which the appellant had with the Department and he has cited that there were at least 7 letters between the period 17-12-02 to 17-11-03 from the Department which were all addressed to office address and not to the factory. Further, they had also written a letter to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce at their correct address, the service of the order in original made by the Superintendent by affixing on the gate of the factory on 26-4-05 cannot be taken as the date. They came to know about the order in original only after a letter for recovery of arrears was issued to them. They obtained a copy of the order and this date of receipt on 8-9-07 has to be taken as the date of receipt of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missed was also cited by the appellants in their letter intimating change of address. Having put the Department to notice about the change in address, if the Department does not ensure that the order in original is properly addressed and sent to correct address, the benefit of treating the date of actual receipt of the after corresponding with the Department has to be extended to the appellant. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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