2011 (7) TMI 931

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..... st the impugned order wherein their appeal has been dismissed by the Commissioner (Appeals) on the ground of limitation. 2. Brief facts of the case are that in the earlier round of litigation this Tribunal has observed that in the register maintained by the office of the CFS, Mulund, wherein some noting/entries would indicate that there was correspondence sent to the current respondents (present .....

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..... of the postal receipt confirming dispatch of the order-in-original is on record thereafter to consider the issue and pass the order on the basis of the postal receipt. Accordingly, the matter is remanded back to the Commissioner (Appeals) again to look into the issue discussed hereinabove afresh after calling  records from the office of the adjudicating authority to verify whether the postal .....

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