2024 (1) TMI 1044

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....uhan, Advocate. For the Respondents: Mr. Pradeep Kumar Jha, Senior Panel Counsel for respondent No. 1 Mr. R. Ramachandran, Senior Standing Counsel. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Appeal dated 14.07.2023, whereby the appeal filed by the petitioner impugning Order-in-Original dated 13.12.2022 has been rejected solely on the ground of limitation. 2.....

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....ounsel for respondent, who appears for the Department, very fairly states that he has examined the records of the service of the order-in-original and the record has revealed that though the Order-in-Original was posted on 30.12.2022, the envelope was received back undelivered on 04.01.2023 with the remarks 'no such firm' and thereafter, no steps were taken by the Department to serve the order-in-....