2007 (12) TMI 354

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....espondent. [Order]. - This is an appeal by the Department against the order of the Commissioner (Appeals) Nos. 26 to 27/2007 (Ahd-I), dt. 24-1-2007. 2. Heard ld. SDR. None appears for the respondent. 3. The relevant facts, in brief, are as follows :- (a)     In this case, Commissioner (Appeals) has admitted and disposed of an appeal filed after expiry o....

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....3-10-2006 when the proprietor of the firm enquired about it. Therefore, the respondent claimed that the service was effected only on 3-10-2006 and accordingly their appeal filed on 24-11-2006 was in time. 4. Ld. SDR submits that Commissioner (Appeals) has no powers to entertain an appeal on 24-11-2006 when admittedly the order-in-original has been received by the respondent before 6-4-2006....