2013 (12) TMI 852

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....ndent. ORDER Appeal filed by the appellant had been rejected by the Commissioner (Appeals) in the impugned order on the ground that the same was filed with considerable amount of delay and the period of delay was beyond powers of condonation of the Commissioner. 2. Heard both the sides. 3. Since the issue involved is only as to whether the appellant had received the order in time and....

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....12-2011, the authorized representative of the department was directed to produce evidence regarding dispatch of order-in-original to the appellant. Today, a letter from the Assistant Commissioner Service Tax from the office of the Commissioner of Customs, Central Excise and Service Tax Hyderabad-II dated 16-2-2012 has been placed on record and according to this letter, the order-in-original was se....