2019 (11) TMI 1040

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.... for the Respondent: Mr. Tarun Kumar, Authorised Representative ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the ld. Commissioner (Appeals) dismissed their appeal as barred by limitation. 2. The facts of the case are that the adjudication order was passed by the adjudicating authority on 12.02.2014 and as per the records of the order of the ld. ....

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....ed by ld. Commissioner (Appeals) at the address mentioned as M/s Alfa Steels, 2k/42, B.P., N.I.T., Faridabad, whereas as per the appeal papers, the address was M/s Alfa Steels, 3H/64, N.I.T., Faridabad, which shows that the adjudication order was not served upon the appellant. Moreover, during the impugned period the service through speed post was not termed as service on the appellant in terms of....