2021 (3) TMI 1276

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....espondent: Ms. Tamanna Alam, Authorised Representative. ORDER The learned Counsel for the appellant has mentioned that the order in appeal as has been assailed in the impugned appeal is passed only on the technical ground and the Commissioner (Appeals) has dismissed the appeal before him on the ground of limitation only. It is impressed upon that the order in original dated 2nd March, 2006 w....

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.... order in original dated 2nd March, 2006 by 12 years. This delay is quiet shocking in view of the mandate upon the Department to make the copy of order available to the parties concerned at the earliest so as to give them an opportunity to avail the remedy of appeal, if required. It has mandatorily to be informed to the appellant by the Department that appeal, if any, may be filed within a period ....