2021 (3) TMI 945

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....ized Representative (A.R.) for the Respondent ORDER The short issue in this appeal is whether the Commissioner (Appeals-II) was correct in rejecting the first appeal as time-barred. 2.1 Shri M.A. Mudimannan, Learned Advocate appearing for the assessee-appellant, would submit, by referring to the Order-in-Original, that the same was passed on 21.05.2018, generated on 11.09.2018 and dispatc....

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....issioner (Appeals) has correctly dismissed the appeal as time-barred. 4. I have considered the rival contentions. 5.1 The Revenue has not placed on record the acknowledgement due after having served/communicated the Order-in-Original to the appellant and hence, I am of the prima facie view that the date of communication, as claimed by the appellant, has to be accepted. The Hon'ble Madras Hig....

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....he notice was sent to the proper address while the Postal Authorities made an endorsement "left" and in the case of M/s. Jai Enterprises (supra), the endorsement given by the Postal Authorities was "absent" and "intimation delivered", for which reason it was observed that the petitioner therein was avoiding service. Any order normally would be sent by Registered Post with Acknowledgement Due (RPAD....