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2014 (7) TMI 406 - AT - Service TaxCondonation of delay - Non receipt of order - Held that:- In this case by sending the order under RPAD to the last known address of the assessee, the Department has fulfilled the obligation cast on the Revenue to serve the order because the law requires only sending of the order or any decision by RPAD. In this case, the Department has gone extra mile to make efforts to deliver the order to the residence of the appellant and thereafter having failed to find him there, they have delivered it in the fathers residence. Under these circumstances, we cannot find fault with the order treating the appeal was filed beyond the condonable period. Appeal has been filed nearly one year after - Following decision of Singh Enterprises Vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Condonation denied.
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