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2024 (1) TMI 1044 - DELHI HIGH COURTMaintainability of appeal - appeal rejected solely on the ground of limitation - non-service of order-in original - violation of principles of natural justice - HELD THAT:- Since the admitted position is that petitioner was not served with the Order-in-Original till 07.03.2023, the limitation for filing the appeal would commence from the date of service i.e. 07.03.2023. Limitation for filing an appeal is 90 days and the Order-in-Appeal shows that the appeal was filed on 22.05.2023. The appeal was accordingly within the period of limitation computed from 07.03.2023. The impugned Order-in-Appeal dated 14.07.2023 is set aside. The appeal is restored to its original number on the records of the Commissioner (Appeals) - Petition disposed off.
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