2014 (3) TMI 947

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....dent: Shri B S Meena, (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein the appeal has been dismissed as time barred by the Commissioner (Appeals). 2. The brief facts of the case are that the Adjudication order was passed on 05.10.2012 which was sent to the appellant through speed post on 23.10.2012 and same was received by the appellant on....

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....know the Adjudication order was passed, thereafter approached the department. On receiving certified copy of the Adjudication order on 14.02.2013, they immediately filed the appeal on 15.04.2013 which is within 60 days of the communication of the Adjudication order. Therefore, impugned order is to be set aside and appeal be allowed. To support this contention, they filed an affidavit and relied on....

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....ngly, same is turned down. 7. Now coming to the issue whether the appeal is time barred or not. It is submitted that they have received the order on 14.02.2013. As they have not received the order before that, and the case law relied by the appellant in Wellman Hindustan Ltd. (supra) where the copy of the order was tendered physically and same was received by someone. Same is the contention of ....