2014 (10) TMI 684

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....ri S. Dewalvar, Additional Commissioner (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order wherein their appeal has been dismissed by the Commissioner (Appeals) as time barred. 2. The brief facts of the case are that the adjudication order was passed on 30-3-2010 and the same was dispatched on the same date to the appellant through post. It is the c....

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....e order which had been dispatched on 30-3-2010 could not be delivered by the Postal authorities on the same day. In the absence of any evidence on record of the service of the order on the same day, the observation of the Commissioner (Appeals) is not sustainable in the eyes of law whereas the appellant has produced the inward register showing the receipt of the said order on 3-4-2010. In the abse....