2017 (9) TMI 1909

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..... The appellant is in appeal against the impugned order wherein their appeal has been dismissed by the Ld. Commissioner (Appeals) as time-barred. The facts of the case are that the adjudication order dated 30-9-2013, as per record, was sent to the appellant through speed post on 1-10-2013 but no acknowledgement receipt of delivery of the said order is produced by the Revenue. The appellant filed app .....

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..... e appellant. Therefore, I hold that appellant has filed the appeal before Commissioner (Appeals) within time and if there is any delay, the same is condoned. 3. Considering the fact that Ld. Commissioner (Appeals) has not decided the issue on merits, by setting aside the impugned order, the matter is remanded back to the Ld. Commissioner (Appeals) to decide the issue on merits after affording rea .....

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