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Issues: Whether the Tribunal was justified in dismissing the appeal as time-barred on the basis that the adjudication order had been duly served and the delay in filing the appeal was not satisfactorily explained.
Analysis: The record showed that the adjudication order was dispatched by registered post and delivered at the appellant's premises on 25.05.2015, as reflected in the postal acknowledgment and the departmental report. On that factual basis, the Tribunal found that the appeal filed after about 15 months was beyond the permissible period and that no sufficient cause was made out for condonation of delay. The challenge before the Court did not disclose any substantial question of law warranting interference with this factual determination.
Conclusion: The dismissal of the appeal as time-barred was upheld and the appellant did not succeed.
Final Conclusion: The decision confirms that, where service of the adjudication order is established on the record and the delay remains unexplained, the appellate authority may reject the appeal as time-barred without entering into the merits.
Ratio Decidendi: A factual finding that an adjudication order was duly served by registered post, coupled with an unexplained delay in filing the appeal, does not raise a substantial question of law for appellate interference.