2015 (7) TMI 95

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....espondent : Mr S Teli, AR ORDER Per: B S V Murthy: In the impugned order, the appeal filed by the appellant has been dismissed as time barred with an observation that appeal was filed beyond the condonable period as per the Statue. Since the issue falls within a narrow compass, we take up the appeal itself for final decision after waiving the requirement of pre-deposit. 2. On behalf of the app....

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.... the submission of the lower authorities to the Commissioner (Appeals) that since the acknowledgement with the company's rubber stamp has been produced, it has to be held that the order-in-original which was under challenge had been delivered to the appellant. 3. The learned counsel submitted that the acknowledgment copy submitted by the lower authorities to the Commissioner (Appeals) cannot ....

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....ould show that appellants are mainly relying on two factors. The first one is the fact that in the acknowledgement copy of the postal department OC No. 4066/2011 is not mentioned and therefore acknowledgement copy may not relate to this delivery. The second submission is the recommendation of the lower authorities to decide the appeal on merits without considering the time bar. 5. As regards the ....

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..../2011 and sought information as to whether that letter has been delivered. The postal department also in their records would enter reference No. and the date as mentioned in the acknowledgement card or on the envelope and therefore in the records of the Postal Department, OC No. could not have been found. Therefore, the Post Master's report came favorable to the appellant. However, the acknowl....