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2021 (4) TMI 1195
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....lant Ms. T. Usha Devi, Authorized Representative for the Respondent ORDER Brief facts are that the appellant filed the above appeals before the Commissioner (Appeals) against the order passed by the original authority. The appeals were dismissed on the ground of being time-barred. Aggrieved by such order, the appellant is now before the Tribunal. 2. On behalf of the appellant, the lear....
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....ch as done by the Commissioner (Appeals), the delay will be less than 30 days and within the condonable period prescribed in the statute. The Commissioner (Appeals) did not inform the appellant with regard to the issue of delay and had heard the appeal on merits. The representative appearing for the appellant was not put to notice with regard to the issue of delay. If such defect was brought to th....
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....he decision/order has to file the appeal within 60 days from the date of communication to him of such decision or order. The word used is "communication". It implies that the Order-in-Original has to be put to the knowledge of the aggrieved person. Mere dispatch of the order cannot be communication of the decision/order. Further, section 153 speaks about service of order/decision. The word u....