2012 (2) TMI 470

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....cate, for the Appellant. Shri I. Beg, AR, for the Respondent. ORDER The prayer in the application is to condone the delay of 114 days in filing the present appeal. It is seen that the impugned order was passed by the Commissioner (Appeals) on 9-8-2010. The same was dispatched to the appellant-factory address as available in the office of Commissioner (Appeals). We have seen the speed post....

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....ll and accordingly, never informed them about the passing of the order. He submits that subsequent to telephonic conversion, they approached their Consultant and procured a copy of the order on 15-3-2011 and filed an appeal on 23-3-2011. In these circumstances, he submits that the delay is not intentional and prays for condoning the same. 3. Learned DR appearing for the Revenue draws our a....

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.... appellant. There is no authorization to the Consultant for receiving the order in question. Such authorization to receive the order has to be given separately by the person for whom the order is meant. As such, we are of the view that the said provision does not cover the present situation. 5. We further note that inasmuch as admittedly the order passed by the Commissioner (Appeals) was r....