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2014 (12) TMI 747 - CESTAT CHENNAICondonation of delay - Delay in receipt of order - Commissioner dismissed appeal as barred by limitation - Held that:- Appellant had shifted their office and had not intimated the same to Department about the change of the office. It is evident from the letter dated 21.10.2013 of the Postmaster, Tirunelveli that the Adjudication Order was delivered on 5.4.2011 in the address as mentioned in the adjudication order, and therefore, the appeal filed on 13.1.2012 before Commissioner (Appeals) is time-barred. No reason to interfere with the order of the Commissioner (Appeals) - Decided against assessee.
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