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2021 (3) TMI 940 - CESTAT CHENNAIMaintainability of appeal - time limitation - appeal filed within a period of three months computed from the date of receipt of the Order in Original or not - HELD THAT:- The ld. Counsel has explained that the appellant has not been served with the Order in Original and has received the copy only after making a request. The letter issued in February 2020 by the Revenue Recovery Unit shows that the Order in Original was served upon the appellant only in February 2020. The contention of the department that since the Order in Original is issued by speed post, the appellant has been served with the Order in Original cannot be accepted unless there is sufficient proof to establish that the same has been served and communicated to the respondent / appellant. The word used in section 128 as well as 153 is communication of the decision, summons and notices. By merely sending a copy of the Order in Original by speed post, the department cannot wash of their hands when they are duty bound to serve the same on the appellant. The dismissal of the appeal on the ground of time-bar is unjustified - matter is remanded to the Commissioner (Appeals) who is directed to consider the appeal on merits - Appeal allowed by way of remand.
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