2026 (7) TMI 1358

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....arma, Advocates For the Department : Shri Anand Narayan, Authorised Representative ORDER MR. ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the learned Commissioner (Appeals) has dismissed the appeal as barred by limitation. 2. The facts of the case are that the adjudication order dated 28.11.2022 was claimed by the appellant and received on 06.06.2023 a....

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....ngly, the appeal is to be dismissed. 4. Heard the parties and considered the submissions. 5. I have gone through the records placed before me and I find that the impugned order was dispatched to the appellant on 04.01.2023 and as per the track report, the said order was received by the appellant on 11.01.2023. For better appreciation of the fact, the track report is extracted here below: ....

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....y in the impugned order, the same is upheld and the appeal filed by the appellant is dismissed. (Order pronounced on 14.07.2026) ============= Document 1 45-23, 1241PM frach Coltiyıtittara 0 -in Tiagovler - G20 K= 0 You are teneram = Track Consignmant -- . * indicates a required Somf * Consignment Number CIC30011100IN Frisk. Mens Tarif 41 30 Article Typu....