2003 (7) TMI 520

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....C. Verma, JDR, for the Respondent. [Order]. -  This appeal has been filed by the appellant, against the impugned Order-in-Appeal dated 8-11-2002 vide which the Commissioner (Appeals) had dismissed the appeal of the appellant against the Order-in-Original, as time barred. 2. The learned Counsel has contended that no copy of the order was received by the appellant nor was ever ref....

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....ner (Appeals) has given the details on which the order was passed, despatched and sent to the appellant and thereafter the date on which the counsel for the appellant applied for copy of the order and the date on which it was delivered and the date of the filing of the appeal. The perusal of this chart shows that the order was pronounced on 20-12-2001. The order was then despatched on 15-2-2002 wh....

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....appellant within limitation from that date, as there was proper service of notice on him on that date. But I am unable to persuade myself to subscribe to this view of the learned Commissioner (Appeals). There is nothing on record to suggest if the appellant has any motive in not filing the appeal in time if he had received the copy of the order sent by post. There is also no material on record to ....