2010 (12) TMI 173

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....ue is involved in this appeal. The appeal has been rejected by Commissioner (Appeals) on the ground of delay in filing appeal. According to the learned Commissioner, the appellant had received the order on 13.4.04, whereas the appeal was filed on 3.2.06.   2. Learned Consultant on behalf of the appellant submitted that the partner Shri Farook has not at all received the Order-in-Original. ....

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.... right, whereas in the latest paper filed by Shri Farook, the letters are almost vertical. Even the signature in the acknowledgement and original appeal paper look almost similar. Further, no evidence has been produced by the appellant to show that the acknowledgement was not signed by Shri Farook except the bald statement that it was not he who signed it. The acknowledgement was obtained by juris....