2012 (9) TMI 385

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Jaiswal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the conditions of pre-deposit of duty of Rs. 78,769/-, we proceed to decide the appeal with the consent of both the sides, as we find that the Commissioner (Appeals) dismissed the appeal on limitation, after observing that the order of the Original Adjudicating Authority was issued on 23-9-2006 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nded by the Revenue or the date of receipt is 21-3-2009 as contended by the appellant. The Revenue's only ground for holding the said order as having been received by the appellant is that the same was sent by the speed post and does not stand received back by the Revenue. We find that the issue i.e. as to whether the despatch of order by speed post by itself is sufficient to reflect upon the fact .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X