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2019 (6) TMI 875 - MADHYA PRADESH HIGH COURTCondonation of delay in filing appeal - proof of service of order - HELD THAT:- In the case at hand though as evident from paragraph 2 of the impugned order that the department did not respond to the letter dated 28.06.2018 sent by the Tribunal seeking the date and proof of service - However, the facts on record reveal that all the notices right from 12/02/2007 were addressed at the registered address of the appellant and were received by them. The appellate order dated 30/04/2014 is shown to be served on same address. In this fact situation, since the appellant failed to discharge the onus that it was prevented by sufficient cause from filing the appeal within limitation, the Tribunal, in our considered opinion, was justified in declining to condone delay. Since no substantial question of law arises for consideration, no indulgence is caused - Appeal dismissed.
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