Appellant's Delay in Receiving Order Raises Natural Justice Concerns; Commissioner to Decide Appeal on Merits.

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....Delay in filing of appeal before the Commissioner (Appeals) - Non-Receipt of Order-in-original - Recovery of service tax - Even the SCN also not come to the notice of the appellant till the recovery proceedings were initiated against him - principles of natural justice - - Commissioner (Appeals) directed to decide the appeal on merit - AT....