2018 (2) TMI 29

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....a Reddy, JC (AR) for the Respondent ORDER Per: Bench The above appeal is filed by the appellant aggrieved by the order passed by Commissioner (Appeals) who dismissed the appeal on the ground of time-bar. 2. The facts stated by the ld. counsel Shri N. Viswanathan is that the Order-in-Original dated 22.12.2014 was not received by the appellant. The appellant came to know that the co-noti....

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.... (Appeals) ought not to have dismissed the appeal on the ground of being time-barred. It is submitted by the ld. counsel that on perusal of the order received from the Custom House directly, it was seen that the said Order-in-Original sent to him was returned undelivered to the Custom House on 19.1.2015. After receiving the copy directly from the Custom House the next date that is on 19.5.2015, th....

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....llant on 19.1.2015 by speed post. The appellant vide letter dated 20.4.2015 informed that they have not received the order and to furnish a copy of the order to his new address. That the appellant had not informed the change of address for dispatch of the copy of the order and therefore as the copy of the order has been dispatched by speed post must be deemed to have been delivered to the appellan....