Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 1069 - CESTAT BANGALORECondonation of delay - refusal to receive the order - non-service of order though the order was dispatched through Registered Post with Acknowledgment Due (RPAD) - postal authorities returned the envelope containing the order with a remark on the envelop “refused” - appellant has placed an affidavit on record that he had not refused to receive the envelop and he did not know why the postal authorities made such remark - Held that:- It is quite clear that the service considered by the Revenue is the service as contemplated under Section 37C(1)(b) of CEA and therefore, it cannot be said that there was no proper service as contemplated under the law in this case. The learned counsel pleaded for a sympathetic and a lenient treatment in view of the situation of the appellant but unfortunately, we are bound by the law and legal provisions. Accordingly, the appeal itself has to be rejected at this stage itself and we do so. - Appeal rejected - Decided against the assessee.
|