2015 (8) TMI 540

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ords. 2. Shri S.P.Sharma, ld.Adv. appearing for the appellant mentions that the Hon'ble High Court of Meghalaya vide its order dated 7.4.2015 in FA NO.3/2004 has set aside this Tribunals order dated 11.7.2014 whereby this Tribunal has dismissed their stay petition along with the Appeal on the ground that the appeal was not filed by them before Commissioner(Appeals) within the time limit of three ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appeal. He submitted that even in presuming that they received a copy of the order as claimed by the department in that case also they were required to get a certified copy of the order to enable them to file an appeal before the Commissioner(Appeals). He invites the attention to the preamble of the order of the adjudicating authority according to which the original copy of the order i.e. uncert....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e submitted that recovery letter was issued by the range superindent to them on 30.8.2010 and they wrote for copy of the order on 7.10.2010 after a lapse of one month which shows casual approach on the part of the appellant. He submits that it is the responsibility of the appellant to get the order certified by the department for the purpose of filing the appeal, but it appears from the approach o....