2021 (12) TMI 616

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....ndent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the Commissioner (Appeals) has dismissed the appeal as time barred. 2. The brief facts of the case are that adjudication order dated 31.03.2016 was sent to the appellant through speed post but there is no proof of service available on record whether the adjudication order delivered or not? Further, reco....

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.... appellant has rightly been rejected as time barred. 5. Heard the parties and considered the submissions. 6. I find that to file appeal before the Commissioner (Appeals), the adjudication order is required to be delivered to the assessee and on receipt of the adjudication order, the assessee has to file appeal within 60 days of receipt of said order, the said period can be extended for another 3....