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2018 (9) TMI 1140

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..... ssioner (Appeals) has rightly rejected the appeal on the ground of limitation - Appeal dismissed. - Appeal No. ST/40540/2018 - Final Order No. 41970/2018 - Dated:- 10-7-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. Sindhuja, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Brief facts are that the appellants were issued show cause not .....

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..... e rejected the appeal on the ground of limitation. 3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. He furnished a copy of the letter by the concerned Commissionerate stating that Order-in-Original dated 25.3.2015 was dispatched by registered post to the appellant on9.4.2015. The acknowledgment also shows that the appellant has received the same. However, the appe .....

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..... in three months from the date of receipt of copy of the order. The appellant contended that they have not received the copy of the order. However, the department has furnished documents showing that the copy of the order has been dispatched by registered post on 9.4.2015. The acknowledgment is also furnished by them which shows the signature and stamp of the appellant. However, no date is endorsed .....

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