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2014 (2) TMI 195 - AT - Service TaxCondonation od delay - Copy of adjudication order not received - Proof of service - Held that:- On an inter active application of the provisions of sub-section (1) and (2) of Section 37(C) the conclusion is compelling that where Revenue seeks to serve an adjudication order by sending it through by registered post, proof of service/proof of delivery of the communication on the assessee is an integral component of facts relevant to an inference as to the date of communication. The ld. Commissioner (Appeals) has inferred, from the fact of the adjudication order having been sent by registered post that there was a delivery of the registered post to the assessee. This inference suffers from a factual vacuum viz. proof of delivery - appellate order rejecting the appeal on the ground of bar of limitation is unsustainable - matter remanded to the Commissioner (Appeals), Jaipur for consideration of the appellant's appeal on merits - Decided in favour of assessee.
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