G.N. Srinivasan, Member (J)

1. These two appeals have been filed against the order passed by the Commissioner (Appeals), Ahmedabad who dismissed the appeal of the appellants before him as barred by time. it is the contention of the appellants before us that the appeals field by the appellants before the appellate authority were within time and the appellate authority has wrongly passed the impugned order without even giving opportunity.

2. To check up the correct state of affairs we called for the files from the Commissioner, Division 11. When we go through the file, in one of the letters it is specifically mentioned that on scrutiny of the records available in that office it wold be ascertained as to when the subject orders were issued and served on the parties concerned. We also saw the receipts in respect of certain orders passed by the Assistant Commissioner. The receipt does not indicate specifically the orders passed by the Assistant Commissioner which has been seen by the Commissioner (Appeals) who passed the impugned orders. We therefore, under the peculiar circumstances, set aside the impugned orders and remand the matter back to the Commissioner (Appeals) who shall hear the parties on merits and decide the case in accordance with law.

(Dictated in Court)