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2015 (10) TMI 1124 - AT - Central ExciseRestoration of appeal - Bar of limitation - Held that:- Commissioner (Appeals) is in error in holding that the date of service on the appellant is 18/4/09 without proof of the same available on record. That the impugned order is vitiated and is against the provisions of law. I accept the date of service of order as 23/6/09 as claimed by the appellant in view of no facts on record to the contrary. Accordingly, I set aside the impugned order and direct the learned Commissioner (Appeals) to hear the appellant on merits and dispose of the appeal in accordance with law - Decided in favour of assessee.
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