9911796707
TMI Blog2019 (6) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... Deepak Kuar Pajpai, Advocate for the appellant Shri R K Manjhi, for the respondent JUSTICE DILIP GUPTA 1. This appeal is directed against the order dated 2 May, 2016 passed by the Commissioner (Appeals), Bhopal by which the Appeal filed by the appellant before the Commissioner (Appeals) against the order dated 27 February, 2015 passed by the Assistance Commissioner confirming the demand of Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. 3. In the instant case, though the order passed by the Adjudicating Authority is dated 27 February, 2015, it was specifically stated in the appeal filed before the Commissioner (Appeals) that the date of communication of the order appealed against is 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement made by the appellant in the appeal, was to have either asked the appellant to submit proof of delivery of the order on 14 February, 2015 or could have asked the Adjudicating Authority to submit a report regarding dispatch and service of the order. The Commissioner (Appeals), however, proceeded to assume that if the order is dated 27 February, 2015 it would have been received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act shall be deemed to have been served on the date on which the order is tendered or delivered by post or courier. In the instant case, there is nothing on the record to indicate that the order was either tendered to the appellant or sent by registered post with acknowledgment due or by speed post with proof of delivery or by courier. 7. The Commissioner, therefore, could not have drawn any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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