2014 (3) TMI 598

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..... (Appeals) has dismissed the appeal on the point of time bar. The impugned order was passed on 17.2.2009 but the same was not received by the appellants. However, when the Revenue approached for recovery of dues from appellants, they came to know about the passing of the said order and prayed for a copy and an appeal was filed on 18.1.2010 2. Learned Advocate draws our attention to an order dated .....

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..... ch by extending the benefit of doubt to the appellant, the delay in filing the appeal, if any is not actual delay in as much as the limitation period has to be considered from the date of receipt of the order. We accordingly, after condoning the delay in filing appeal before the Commissioner (Appeals), dispense with the condition of pre-deposit, set aside the impugned order and remand the matter t .....

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