TMI Blog2012 (11) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... ivered. On perusal of the photocopy of postal receipt pertaining to the dispatch of order in original it is found that it does not contain complete address of the appellant. That being the case, it cannot be concluded that the order in original was actually sent at the correct address of the appellant - remand the matter back to the Commissioner (Appeals) to decide afresh. - CEA No.455 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved on the appellant. Commissioner (Appeals) raising aforesaid presumption took the plea that the appeal was filed by the appellant sixty days after step service of adjudication order. As such it was time barred. 3. The case of the appellant is that appellant did not receive the order in original allegedly sent through speed post and he actually received the matter on 5.5.2011 and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal sent through speed post. Thus she has urged us to set aside the impugned order and remand the matter back to the Commissioner (Appeals) for hearing of appeal on merits. 6. Shri A.K. Jain, ld. Jt. CDR on the contrary has argued in support of the impugned order passed by the Commissioner (Appeals). He has drawn our attention to photocopy of the postal receipt regarding dispatch of order in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esumption particularly when there is no evidence on record that the order in original was dispatched at the correct address of the appellant. On perusal of the photocopy of postal receipt pertaining to the dispatch of order in original we find that it does not contain complete address of the appellant. That being the case, it cannot be concluded that the order in original was actually sent at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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