TMI Blog2016 (11) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Commissioner (Appeals), I find that the Ld. Commissioner (Appeals) has taken the date of dispatch of the order as a date of communication. The Ld. Commissioner also admitted that the appeal was filed against the order copy issued by the department on request of the appellant. However, the delivery of the order dispatched on 18.4.2013 and acknowledgement thereof has not been verified by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/SMB M/1659/15/SMB dt. 20.03.2015 on the ground that the appellant filed appeal before the Commissioner (Appeal) beyond the stipulated time period of 90days (60 days + 30 days condonable). 2. Shri Neerav Mainkar Ld. Counsel appearing for the applicant submits that firstly the applicant was not represented and on the date of hearing i.e. 20.3.2015 they had requested for adjournment therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order copy was issued by Superintendent of the Group-I, Division 9, whereas it should have been issued by the divisional Assistant Commissioner, therefore the appeal filed on the basis of such order copy is not proper. Therefore the Commissioner (Appeals) has rightly taken the date of dispatch of the order accordingly the Appeal before Commissioner (Appeals) was time barred. 4. I have caref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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