Appellant Proves No Delay in Filing Appeal Due to Lack of Proper Order Communication by Commissioner (Appeals.

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....Service of order - Relevant date for communication of order - Period of limitation for filing an appeal - the appellant could able to demonstrate and rebut the presumption that the order dated 29.08.2017 could not have been delivered to them through the speed post dated 01.09.2017 and in fact they have not been communicated about the said Order on 12.9.2017 as held by the Ld. Commissioner(Appeals). - there is no delay in filing the appeal.....