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2013 (11) TMI 705 - AT - Service TaxCondonation of delay - Delay in receipt of order - Held that:- Appellant contends that no acknowledgement has been produced by the Revenue to the effect that appellant or his authorized representative have received the said order. Appellant is not going to gain in any manner by filing the appeal late if he has received OIA. Under the facts and circumstances of this appeal it has to be held that appellant first came to know about the OIA only on 11-1-2012 when the jurisdictional Range Superintendent contacted the applicant and the appeal in this case has been filed on 21-2-2012 and has to be considered as filed in time - Delay condoned.
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