2009 (11) TMI 408

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt, for the Appellant. Shri R.S. Sarova, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appeal filed by the appellants has been rejected by the Commissioner (Appeals) on the ground that the Order-in-Original was sent to the appellants on 13-2-2008 and the appeal filed by the appellants on 26-3-2009 is time-barred. When the matter came for hearing on 27-8-2009, the Revenu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....envelope was received by the postman for onward delivery to the concerned service provider. However, no acknowledgement received from the service provider for having received envelope accepted by the postman, has been produced. Even in the letter of Superintendent, there is no statement that the letter has been delivered. The letter only says that envelope was received by the postman for onward de....