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2019 (3) TMI 1227

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.... Agarwal, C.A., for appellant Shri Dilip Shinde, Assistant Commissioner (AR), for respondent ORDER Per: Dr. D.M. Misra This miscellaneous application is filed seeking condonation of delay of 117 days in filing the appeal before this forum. 2. Learned Chartered Accountant for the appellant has submitted that the order-in-appeal dated 28.11.2017, which was dispatched by Speed Post on ....

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....of the said fact, they have furnished an affidavit of one Shri Rajendra Prasad Jaiswal, proprietor of the appellant company. 3. Per contra, learned AR for the Revenue has submitted that, as directed by this Tribunal to ascertain the fact of communication of the order from the respective Commissionerate, a letter dated 7.1.2019 was received, whereunder it was informed that the order was delivere....