https://www.taxtmi.com/caselaws?id=201495 The High Court set aside the decision finding the appeal time-barred, ruling in favor of the appellant, as the adjudication order was not properly delivered. It was held that the Commissioner lacked authority to condone the delay, emphasizing the importance of ensuring proper delivery of crucial documents. Doubts over the delivery of the order led the court to deem the appeal timely and directed the Commissioner to proceed with the appeal. The judgment disposed of the appeal, making the stay application moot, and ordered each party to bear their costs. en-us Wed, 21 Oct 2009 00:00:00 +0530 Tue, 11 Jan 2011 19:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201495 The High Court set aside the decision finding the appeal time-barred, ruling in favor of the appellant, as the adjudication order was not properly delivered. It was held that the Commissioner lacked authority to condone the delay, emphasizing the importance of ensuring proper delivery of crucial documents. Doubts over the delivery of the order led the court to deem the appeal timely and directed the Commissioner to proceed with the appeal. The judgment disposed of the appeal, making the stay application moot, and ordered each party to bear their costs. Case-Laws Central Excise Wed, 21 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201495