2016 (8) TMI 526

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....e Applicants Shri S.K. Sheonin, DR for the Respondent ORDER After hearing both the sides in respect of COD application we find that the impugned order was passed by the Commissioner on 25.06.2015. It is seen that after the personal hearing was conducted before the Commissioner the appellant kept on writing letters to him to find out the status of their case and with a request to the autho....

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....filing the appeal expired on or around 14.01.2016 whereas the appeal has been filed on 04.05.2016 with a delay of 4 months. 3.  Explaining the said delay, the Ld. Advocate appearing for the appellant submits that as adjudication order stands passed without issuance of show cause notice, which the Revenue has all the claim that the same was waived by the assessee and in as much as adjudicat....

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....D along with order but the fact that the appellant entered into a correspondence with the Revenue for supply of these documents, so as to enable them to file the appeal before the higher appellate forum reflects the fact that the appellant was vigilant about his right to challenge the order. He may not be a legal expert to know that RUDs are never supplied with the order but in his ignorance spent....