2012 (7) TMI 807

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....des. 2. Applicant filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby Commissioner (Appeals) dismissed the appeal on the ground of time bar. 3. The contention of the revenue is that the adjudication order dated 21-01-2009 was received by the applicant on 18-2-2010 by fax. Thereafter the appeal was filed within the normal period of limitation. Therefore, ....

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.... issued through speed post on 22-01-2009 and the same has not been received back undelivered. The appellant not provided any evidence to show that the same has not been received. In these circumstances as there is a delay of more than one year in filing the appeal before the Commissioner (Appeals) and Commissioner (Appeals) has no power to condone the delay beyond thirty days. This issue is settle....