Limitation period if order been pasted at Factory Gate after closure

Commissioner (Appeals) rejected the appeal filed by thye Appellant as barred by limitation. By the impugned order, the Commissioner (Appeals) observed that as revealed from the Panchnama dt.14.02.2007, the Adjudication order had been pasted on the main gate of the office of the Appellant in the presence of the Panchas and security guard of the Appellant on 14.02.2007 showing that the impugned order had been received by the Appellant on 14.02.2007. The Appellant filed this appeal before Commissioner (Appeals) on 03.09.2007, which is beyond the period of six months. The main contention of the le...