2014 (6) TMI 864

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....ppellant is in appeal against the impugned order wherein his appeal has been dismissed by the learned Commissioner (Appeals) as time bar. 2. After hearing both the sides, I find that the appeal itself can be disposed of at this stage. Therefore, after granting waiver of pre-deposit, I take up the appeal for final disposal. 3. The contention of the appellant is that the order-in-original was ....

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.... learned A.R. supported the impugned order and submitted that it is not case of non-service of the adjudication order. In fact, the order was served on the appellant, although through 'speed post' and the same was received by the appellant. There is no dispute that the appellant has not received the order. Therefore, the Commissioner (Appeals) has rightly dismissed the appeal as time bar. 5....