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2014 (8) TMI 508 - AT - Service TaxCondonation of delay - impugned order was addressed to assessee's old address at Mathura Road, instead of sending a copy to the new address at Naraina Industrial Area - Held that:- Commissioner (Appeals) was aware of the fact that the appellant has left their Mathura Road, Faridabad premises, that is how the copy was sent to the advocate with a request to serve the same to the appellant. In spite of that, the impugned order stands addressed to the appellant at their Mathura Road, Faridabad address. We also note that the copy of the said order was never addressed to the learned advocate on record. In these circumstances, the appellant’s submission that they never received the impugned order is required to be accepted. According to the appellant, the said order was received by them on 21-10-2010 and the appeal was filed on 29-10-2010 that is immediately on receipt of this order. As such, taking into account overall facts and circumstances of the case, Delay condoned.
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