TMI Blog2018 (2) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... as undelivered as seen from the documents produced by the appellant - the appeal is filed within time - the impugned order requires to be set aside and the matter has been remanded to the Commissioner (Appeals) who is directed to consider the appeal on merits - appeal allowed by way of remand. - C/40394/2016 - 42895/2017 - Dated:- 8-11-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on him at the new address. He received a phone call on 18.5.2015 on his mobile phone from the department who directed to come and collect the copy of the order from the Custom House and thus the copy of the order dated 22.12.2014 was served upon the appellant only on 18.5.2015. The appeal was filed before the Commissioner (Appeals) on 20.7.2015. The ld. counsel appearing for the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay the amounts confirmed in the said order. He argued that it is very much evident from the facts that the copy of the Order-in-Original was not served upon the appellant and therefore the appeal filed within the prescribed period after service of the copy of the order ought to have been entertained by the Commissioner (Appeals). 3. The ld. AR Shri K. Veerabhadra Reddy opposes the appeal. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ld. AR that the copy of the order was dispatched by speed post on 19.01.2015, undisputedly the said order dispatched was not served upon the appellant. The same has been returned as undelivered as seen from the documents produced by the appellant. Thus, the copy of the Order-in-Original have not been served upon the appellant, the time for filing the appeal would start running from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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