2014 (10) TMI 334

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..... ssioner (AR), for the Respondent. ORDER Since both the appeals emanate and arise against same order, both are taken together and a common order is passed. 2. Heard both sides. 3. After hearing both sides, I find that the matter itself can be finally decided at this stage since Commissioner (Appeals) has not passed the order on merit. Accordingly, the requirement of pre-deposit is wai .....

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..... erintendent undertook recovery proceedings, the appellant came to know that they have not received the order and obtained a copy of the order and filed appeals. The Commissioner (Appeals) has observed that the appellants obtained the copy of Order-in-Original meant for Range Superintendent and the second ground taken by him is that the appeals were filed beyond the period of condonation. I find th .....

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..... re is no need for sending the order to a different address. Therefore, I feel that this aspect should have been considered by the Commissioner (Appeals) while deciding whether there was a delay in filing the appeals. As regards the second round that second round that a copy of the Order-in-Original was received from the Range Superintendent cannot be accepted, in the absence of any relevant statut .....

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