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    <description>The appellate tribunal set aside the time-barred dismissal of the appeal by the Ld. Commissioner (Appeals). It found the appellant&#039;s affidavit, stating non-receipt of the adjudication order in 2010, credible. As a result, the tribunal concluded that the appeal was filed within the stipulated time frame, remanding the matter for a decision on the merits.</description>
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      <description>The appellate tribunal set aside the time-barred dismissal of the appeal by the Ld. Commissioner (Appeals). It found the appellant&#039;s affidavit, stating non-receipt of the adjudication order in 2010, credible. As a result, the tribunal concluded that the appeal was filed within the stipulated time frame, remanding the matter for a decision on the merits.</description>
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