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2012 (12) TMI 985 - GUJARAT HIGH COURTDelay in filling Appeal – Order not communicated in person – Petitioner contended that he had not received order-in-original for long time and therefore had not filed appeal earlier – Tribunal by impugned order rejected appeal holding that signature contained in acknowledgment slip matched with admitted signature of petitioner – Held that:- true that Department relies on acknowledgment however, it was not clear why order was communicated in person as opposed to normal practice of serving orders through RPAD – Tribunal was not quite justified in recording that signature in acknowledgment slip was same as those of admitted signatures of partner – In larger interest of justice, proceedings remanded to Commissioner (Appeals), who shall hear appeal on merits – Impugned orders of Tribunal quashed – Decided in favour of Assesse.
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