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2013 (12) TMI 852 - AT - Service TaxCondonation of delay - Order not received in time - Held that:- Commissioner (Appeals) in his order has observed that on a verification made with the Assistant Commissioner, Hyderabad-II Division it had been reported that the order-in-original was sent by registered post acknowledgment due and the learned Commissioner took the view that once the order has been sent by registered post acknowledgment due, the order is deemed to have been communicated and therefore the appeal has to be considered as having been filed with considerable amount of delay which cannot be condoned. When the matter had come up before the Tribunal on 9-12-2011, the authorized representative of the department was directed to produce evidence regarding dispatch of order-in-original to the appellant - However once it is clear that the order-in-original was sent by speed post, the responsibility to show that it was received by the appellant is on the department - Under these circumstances, the claim made by the appellant that they had not received the order-in-original and they had collected it on 22-3-2011 has to be accepted. Accordingly the impugned order is set aside and the appeal is remanded for reconsideration of the Commissioner (Appeals) for fresh decision in accordance with law - Delay condoned.
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