TMI Blog2021 (12) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... peal within 60 days of receipt of said order, the said period can be extended for another 30 days if the reasons explained by the assessee are found satisfactory. Admittedly, in this case, there is no proof of service of adjudication order on the appellant. In that circumstance, the date on which the appellant has received the adjudication order is the date of receipt of adjudication order i.e. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the Commissioner (Appeals) has dismissed the appeal as time barred. 2. The brief facts of the case are that adjudication order dated 31.03.2016 was sent to the appellant through speed post but there is no proof of service available on record whether the adjudication order deliv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstance, the appeal of the appellant has rightly been rejected as time barred. 5. Heard the parties and considered the submissions. 6. I find that to file appeal before the Commissioner (Appeals), the adjudication order is required to be delivered to the assessee and on receipt of the adjudication order, the assessee has to file appeal within 60 days of receipt of said order, the said pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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