TMI Blog2016 (5) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... correct, especially when the postal authorities has returned the envelope with remarks of (LEFT) and no alternative mode of service was resorted to deliver the order-in-original. Therefore, there was no delay in filing the appeal before the first appellate authority. Accordingly, the impugned order is set aside and matter remanded back to the first appellate authority to restore the appeal to its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the order-in-original was received on 24-2-2011, while the first appellate authority has come to a conclusion that order-in-original dated 25-8-2009 was deemed to have been served on the appellant on the same date when it was dispatched by registered post. We find that in order-in-appeal, at paragraph No. 9, the first appellate authority has recorded that order-in-original was sent to appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marks of (LEFT) and no alternative mode of service was resorted to deliver the order-in-original. In our view there was no delay in filing the appeal before the first appellate authority. Accordingly, we set aside the impugned order and remand the matter back to the first appellate authority to restore the appeal to its original number and to reconsider issue afresh after following principles of n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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