2012 (7) TMI 807

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....inst 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, the impugned order is not sustainable. The r....