2018 (8) TMI 159

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.... Shri S. Sunil (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa All the appeals are being disposed of by a common order as the facts and situation of all the appeals are identical. 2. After hearing both the sides, it is seen that the appellant's factory had a fire on 17th June, 1995, resulting in destruction of goods and consequen....

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.... appeal stands filed by the appellants in 2011. The appellants had taken a categorical stands before the Appellate Authority that the impugned order of Original Adjudicating Authority was communicated to them on 07/10/2011 and the appeal against that was filed by them on 04/11/2011 i.e. within a period of one month. The Appellate Authority procured a report from the Assistant Commissioner, who ....

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....of deciding the limitation period starts from the date of receipt of the impugned order. As per the appellants, the impugned order was received by them only on 07/10/2011 under the cover of the Assistant Commissioner letter. As regards the report of the Assistant Commissioner, the grievance of the appellant is that there is nothing in the said communication/report to suggest that the provisions of....

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....s as H-1, Zamrudpur Community Centre, Kailash Colony, New Delhi-110048. To the same effect is another communication addressed to the Assistant Commissioner, Noida, under the cover of their letter dated 28/04/1997. From the order of the Deputy Commissioner, Noida, we note that the same has been sent to their address at B-12A, Phase-II, Noida, which was their earlier address. 6. As the impugned o....