2013 (3) TMI 443

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....djournment application. 2. First appellate order discloses that appeal was dismissed on limitation.  Para 4 of appellate order shows that Order-in-Original was issued on 16.6.2011 and first appeal was filed on 24.11.2011.  Learned Commissioner (Appeals) has not recorded whether order-in-original was sent at the proper address by registered post.  In absence of such finding, it is n....