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2022 (3) TMI 107 - CESTAT NEW DELHICondonation of delay of 4-5 years in filing appeal - seeking out of turn hearing of the appeal - appellant’s assertion is that the impugned order dated 29.03.2014 has not been served upon it, as it was not sent by registered post - HELD THAT:- Since the letter could not be delivered by the postal authorities and was returned, there is no receipt. The remarks of the postal authorities on the letter are consistent the report of Sepoy who had gone to serve the letters of personal hearing upon the appellant. Therefore, the impugned order could not be served through registered post. Section 153 (b) states “if the order, decision, summons or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house”. As applicable to the Service Tax Proceedings in the present case, the service was completed by affixing it on the notice board of the office - there was no delay in serving the impugned order. There are no justification for a delay of 4-5 years in filing this appeal after it has been issued and served. However, in order not to deprive the appellant of an opportunity of appeal, we condone the delay on payment of a cost of ₹ 1,00,000/- which must be paid by the appellant to the PM CARE Fund within a period of one month from the date of this order - application disposed off.
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