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2014 (2) TMI 440 - AT - Service TaxCondonation of Delay - deemed service of order - appeal filed after initiation of recovery proceedings - Held that:- order-in-Appeal dated 18.07.12 was delivered by Regd. A/D, which was returned back as undelivered as per postal remarks. Further, that the order was served on the Ld. Advocate on 01.08.2012. Furthermore, the order was displayed in the notice board as required under the law. A perusal of Section 37C (a) indicates that in case the decision is tendered to the person or his authorised agent, the same shall be deemed to be served in accordance with the Act. In the present case, the Advocate of the appellant who is authorised agent within the meaning of Section 37C, being present on the date of the order, the service of the order shall be deemed to be made to the authorised agent on the same date. Ld. Advocate received the order dated 1.8.2012 and also informed the applicant in the month of November, 2012, to file appeal. The date of communication of the order on 01.08.2012 to the Ld. Advocate would be treated as the date of receipt of the Order. The applicant had not taken any initiative despite the advise of the Ld. Advocate. In our considered view, there is a gross negligence and inaction on the part of the applicant for delay in filing the appeal. - Delay not condoned.
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