TMI Blog2015 (8) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... d to service of notice are sought to be assailed on the ground of perversity or non consideration of any material. In the appeal, our jurisdiction is very limited as we decide only the substantial question of law after having found prima facie case. On appreciation of facts with regard to communication of the Order-in-Original and applying the law on the issue going by fact, the Tribunal came to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the Appellant while the Appellant had become sick and was closed down can be considered as proper service? 2. Whether the Hon ble Tribunal was correct in law in reckoning the date of receipt of the Order-in-Original by the Appellant as 17.02.2004 and not 19.01.2009 ignoring prevailing facts and surrounding circumstances at the relevant period of time? The appellant before us was aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal did not find any error in the decision of the first appellate authority and dismissed the appeal as the first appeal was sought to be preferred beyond the condonable period. The Supreme Court has settled the law on this issue and the learned Tribunal has relied on and followed a decision of the Supreme Court on this issue. Now, Mr. S. Ravi, learned Senior Advocate, appearing for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the law on the issue going by fact, the Tribunal came to a fact finding that the first appeal was sought to be preferred beyond the condonable period and dismissed the same. In view of the appreciation of fact and finding thereon, we do not find any element of law to decide in this appeal. We accordingly dismiss the appeal. There will be no order as to costs. Pending miscellaneous petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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