2015 (8) TMI 897

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.... Petitioner : Shri S. Ravi, Senior Advocate For the Respondent : None JUDGMENT: (per Sri Kalyan Jyoti Sengupta, C.J.) This appeal is sought to be preferred and admitted against the judgment and order of the learned Tribunal dated 11.08.2011, on the following suggested questions of law: 1. Whether on the facts and in the circumstances of the case, the service of the Order-in-Original on....

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....04. The first appellate authority enquired into that, and found that the appellant had full knowledge of receipt of the Order-in-Original. The appeal was preferred after inordinate delay of nearly five years. As such, on the ground of limitation, the first appeal was dismissed. Against this order, the appellant before us approached the learned Tribunal, the order of which is impugned before us. Th....

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.... we do not find that the findings of the first appellate authority with regard to service of notice are sought to be assailed on the ground of perversity or non consideration of any material. In the appeal, our jurisdiction is very limited as we decide only the substantial question of law after having found prima facie case. On appreciation of facts with regard to communication of the Order-in-Ori....