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2014 (11) TMI 630 - AT - Service TaxCondonation of delay - Non receipt of SCN - Revenue filed Misc. application for modification of an order where tribunal had condoned the delay of four years and nine months in filing appeal - Held that:- there is no evidence that the order sent by speed post was ever delivered to the appellants or it was received back - It is pertinent to note that when the Central Excise statute prescribes a procedure regarding the manner in which the decisions/orders/summons are to be served, a reference to the General Clauses Act would not be helpful in the wake of the clear cut and unambiguous decisions of the Hon'ble High Courts referred [2012 (6) TMI 304 - BOMBAY HIGH COURT] and [2013 (4) TMI 131 - ALLAHABAD HIGH COURT] as well as in the impugned order with regard to the service by speed post in the context of Section 37C ibid. As an aside, it can also be successfully contended that if speed post was to be treated or intended to be treated by the legislature as equivalent to the registered post the legislature would not have amended Section 37C in the year 2011 to specifically include speed post as one of the prescribed means of service of decision, orders and summons. - Decided against the revenue.
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