2010 (6) TMI 259

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....for the Appellant. R.S. Sangia for the Respondent. ORDER Mrs. Archana Wadhwa, Judicial Member - After hearing both sides duly represented by Shri V.R. Mori, learned Consultant for the appellant and Shri R.S. Sangia, learned SDR for the revenue, we find that the Commissioner (Appeals) has rejected the appeal filed before him on the ground of time bar, by observing that the impugned order w....

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.... for filing appeal starts from the period of communication of the order and not by sending order itself. It is not the revenue's case that the acknowledgement due under the cover of which the impugned order was sent stands received back by them. There is also no evidence received from the Postal department to show that the order stand delivered to the appellant. Learned advocate appearing for the ....

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....r 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 delivery.  We do not consider that t....