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2010 (6) TMI 259 - CESTAT, AHMEDABADCommissioner (Appeals) - the Commissioner (Appeals) has rejected the appeal filed before him on the ground of time bar, by observing that the impugned order was dispatched from the office of the lower authority on 12-10-2007 under the cover of Registered Post Acknowledgement Due (RPAD). Held that -limitation for filinf appeal starts from period of communication of order and not by sending order itself. Since there was no evidence received from postal department to show that stood delivered to assessee, impugned order was to be set aside and matter was remanded to him for verifying date of receipt of order by assessee.
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