TMI Blog2018 (12) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... on 107(1) of the Act commend a construction that would imply that the order be necessarily brought to the knowledge of the person who is likely to be aggrieved. Unless such construction is offered, the right of appeal would itself be lost though a delay of more than a month would in all such cases be such as may itself not warrant such strict construction. It is largely undisputed that the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have a surviving right of appeal beyond a period of 30 days from the date of the penalty order or 30 days from the date of service of that order on the driver of the truck who was found to be transporting the goods belonging to the petitioner assessee. 3. In this regard admittedly the petitioner is the owner of the goods. He had purchased certain goods from M/s Haryana Plasts Pvt. Ltd., Ladwa R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of three months there from. 5. The aforesaid appeal came to be dismissed as time barred by the order dated 06.07.2018 by treating the period of limitation to have been commenced from 12.02.2018 that is the date of the order. 6. Learned counsel for the petitioner submits that in the first place the statutory forum of second appeal against the impugned order dated 06.07.2018 does not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought to the knowledge of the person who is likely to be aggrieved. Unless such construction is offered, the right of appeal would itself be lost though a delay of more than a month would in all such cases be such as may itself not warrant such strict construction. 9. In the facts of the present case as well it is seen that it is largely undisputed that the impugned penalty order was served on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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