TMI Blog2014 (6) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered post under registered AD cover. In the present case, there is nothing on record to show that the impugned order was sent under registered post. Further, the appellants by writing the letter to the Superintendent in August, 2009 have intimated to the Revenue about non-receipt of the letter - Matter remanded back - Decided in favour of assessee. - ST/786/2011-SM(BR) - Final Order No. 799/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perintendent that they have not received any order from the Office of the Assistant Commissioner and as such, directions to deposit any amount are not justified. Subsequently their Range Superintendent under cover of his letter dated 6-10-2009, supplied the copy of the order-in-original passed by the Assistant Commissioner. Thereafter they filed an appeal before the Commissioner (Appeals) on 13-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post would not amount to valid service in the absence of actual delivery of speed post. He also submits the computer printout from Consumer Protection Digest on Postal Services indicate that in some of the cases papers sent through speed post are delivered to the wrong person at wrong place. As such, it cannot be held that the order was received by them. 3. On the other hand, I find that Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants claim for non receipt of the said order have intimated to the jurisdictional range superintendent in August, 2009. The appellants are at liberty to rebut presumption of delivery of the impugned order by seeking information from the postal authority. 5. The stay petition as also appeal gets disposed of in the above manners. (Pronounced in the open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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