2004 (3) TMI 125

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...., Member (J)]. - This appeal filed by the appellant against order-in-appeal passed by the Commissioner (Appeals) whereby the appeal by the appellant was dismissed as time-bar. There was a delay of three years and four months in an appeal and the delay of one year in the other appeal. 2. Heard both sides. 3. Contention of the appellant is that their factory was closed and taken over by the SI....

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....cause notice asked for time for filing reply and thereafter appellant failed to appear before adjudicating authority. The appellant never informed the Revenue regarding the change of address. Therefore, the Commissioner (Appeals) rightly dismissed the appeal as time-bar. 5. Contention of the appellant is that adjudication order was not sent through Registered A.D. and was directly affixed the s....