2004 (3) TMI 125

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..... inst order-in-appeal passed by the Commissioner (Appeals) whereby the appeal by the appellant was dismissed as time-bar. There was a delay of three years and four months in an appeal and the delay of one year in the other appeal. 2. Heard both sides. 3. Contention of the appellant is that their factory was closed and taken over by the SIDBI on account of arrears. The adjudication order was not .....

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..... r appellant failed to appear before adjudicating authority. The appellant never informed the Revenue regarding the change of address. Therefore, the Commissioner (Appeals) rightly dismissed the appeal as time-bar. 5. Contention of the appellant is that adjudication order was not sent through Registered A.D. and was directly affixed the same on the factory gate which is not a proper service. We f .....

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