9911796707
TMI Blog2010 (3) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... S. S. Kang: Heard both sides. The appellant filed this appeal against the impugned order whereby the appeal filed by the appellant was dismissed as time barred. 2. The contention of the appellant is that the adjudication order dated 14.5.09 was received by the appellant on 22.6.09 and the appeal was filed on 22.9.09 in the office of the Commissioner (Appeals). The contention is that as per the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al and this fact was not taken into consideration while dismissing the appeal as time barred. In the circumstances, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the issue on limitation afresh after affording an opportunity of hearing to the appellant. The appeal is allowed by way of remand. (Dictated and pronounced in the open Court) S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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