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2014 (6) TMI 29 - AT - Service TaxMaintainability of appeal - proof of delivery of order in original - Commissioner (Appeals) has dismissed the appeal on time-bar by observing that the same stands filed even after condonable period. - Held that:- unless the impugned documents were sent by registered post under registered AD cover. In the present case, there is nothing on record to show that the impugned order was sent under registered post. Further, the appellants by writing the letter to the Superintendent in August, 2009 have intimated to the Revenue about non-receipt of the letter - Matter remanded back - Decided in favour of assessee.
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