2015 (6) TMI 1036

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....hen the case was called today, there was no representation on behalf of the appellant and therefore with the consent of ld. DR, we waive the requirement of pre-deposit and proceed to decide the appeal on merit. 2. Stay application along with appeal has been filed against order-in-appeal dated 15.10.2013 in terms of which the appellant's appeal before Commissioner (Appeals) was dismissed as time-b....

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....by post or a copy thereof is affixed in the manner provided in sub-section (1)." 5. Thus the order-in-original is deemed to have been served on the appellant by virtue of having been sent by registered post A.D.  on 23.12.2010.  The appellant has not produced any evidence to rebut such presumption of deemed service.  The Hon'ble Punjab & Haryana High Court in the case of CCE, Ludhi....