2023 (6) TMI 294

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....or the Appellant: Shri Sachin Sharma, Advocate Present for the Respondent: Ms. Shivani , Authorized Representative ORDER PER S. S. GARG The present appeal is directed against the impugned order dated 22.11.2022 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has dismissed the appeal of appellant on limitation without going into the merits of the appeal. 2. Br....

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.... Commissioner (Appeals) who without verifying the records mearly relying on the report of the original authority dismissed the appeal vide impugned order on the ground that the appeal has been filed beyond the statutory period of 90 days. Against the said dismissal, the appellant filed the present appeal. 4. Heard both the parties and perused the material records. 5. Ld. Counsel appearing fo....

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.... of the order to the appellant through mail on 22.06.2019 and thereafter the appeal was filed within statutory period which was wrongly dismissed by the Commissioner (Appeals) on limitation. He has filed the affidavit of Jugal Kishore Sharma who was the authorized signatory of the appellant stating on oath that the order dated 25.03.2019 was received by hand on 18.06.2019 and the same was communic....

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....h register produced by the respondent only shows the dispatch and there is no material on record showing that the appellant was served the copy of the order on 25.03.2019 itself. 8. Moreover, the authorized representative of the company Jugal Kishore Sharma has filed the affidavit stating that he got the copy of the said order by hand on 18.06.2019 and the same was communicated to the company o....