2014 (6) TMI 852

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..... order by the appellant subsequently, as submitted by the learned counsel has to be treated as date of receipt. Since both sides agree that if that is taken into account appeal filed by the appellant before the Commissioner (Appeals) was within time, we consider it appropriate that at this stage itself the impugned order should be set aside and matter remanded to the Commissioner (Appeals) for dec .....

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..... ined a copy of the order and filed the appeal. It is his submission that the appeal has been filed within the limitation period, if the date of receipt is taken as the date on which they had collected the order. He relies on the following decisions to support his submissions that the dispatch of the order by speed post cannot be considered as proper delivery as per the provisions of Section 37C of .....

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..... learned counsel has to be treated as date of receipt. Since both sides agree that if that is taken into account appeal filed by the appellant before the Commissioner (Appeals) was within time, we consider it appropriate that at this stage itself the impugned order should be set aside and matter remanded to the Commissioner (Appeals) for decision on the stay application as well as appeal in accorda .....

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