2019 (4) TMI 1789

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....mber (Technical)   Present for the Appellant: Shri Shubham Tyagi, Advocate & Shri Alok Aggarwal, Advocate Present for the Respondent: Shri P. Juneja, DR Dilip Gupta: The Commissioner (Appeals) by order dated 1 January, 2019 dismissed the appeal filed by the appellant against the Order-inOriginal dated 29 August, 2017 for the reason that it was filed beyond the period stipulated in....

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....rd. The Commissioner (Appeals) also noted that the Postal Department informed, on a query made by the Commissioner (Appeals) that the aforesaid letter was actually delivered to the appellant on 12 September 2017 by the Branch Post Office, Bandra (Kawas). 2. Shri Alok Aggarwal, learned Counsel of the appellant has placed before us the envelop bearing Speed Post No. ER924187517IN and has stated t....

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....nst the date 31 August, 2018, there are two entries and the name of the sender is mentioned with Speed Post No. ER902033584IN and No. ER902033598IN. Likewise, the entries of date 4 September 2017 bear Speed Post Nos. ER90206336861IN, ER9033505IN, ER902034718IN and ER 0902034695IN. 5. It is, however, seen that as regard entry of date 1 September, 2017, the name Vedanta Limited in English is writ....

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.... register and despatch register on 20 February 2019. They have stated in the affidavit that the entry against date 1 September 2017 appears to have been inserted as not only it bore a speed post number beginning with 824 but Vedenta Limited was written in English, whereas the other entries were written in Hindi and in a different style when compared with the other entries on the said page. 8. A....