2002 (2) TMI 1262

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..... [Order per : S.S. Kang, Member (J)]. The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the appeal, filed by the Appellants, was dismissed as time barred. 2. Heard both sides. 3. The contention of the appellants was that Adjudication Order was received by them on 11-6-2001 and in the Adjudication Order the Asstt. Commissioner wrongly .....

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..... dum to the Order-in-Original was received by the Appellants on 3-7-2001 and the appeal was filed before the Commissioner on 28-8-2001, therefore, we find that the appeal is filed within the period of limitation. Hence the impugned Order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeal on merit. The appeal is disposed of by way of remand. - - TaxTMI - TM .....

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