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2014 (10) TMI 166 - AT - Service TaxCondonation of delay - Delay in receipt of order - Held that:- Postal authoritys acknowledgement card is not of delivery of order-in-original to the appellant. The only paper or evidence on which the first appellate authority is relying upon is a print-out of the mail tracking system of the Indian post which indicate that registered letter was delivered to the appellant on 28.03.2013. We also note that the appeal having filed by the appellant on 18.09.2013 before the first appellate authority, while the letter which has been relied upon by the first appellate authority, talks about a complaint lodged with the postal authority on 31.08.2013. We are convinced that the reliance placed by the first appellate authority on such a communication is incorrect to come to a conclusion that appellant had received the order-in-original not on 03.09.2013 but on 28.02.2013; Revenue is also unable to produce the acknowledgement due card of the delivery of order-in-original in the appellant’s premises - first appellate authority was not correct in dismissing the appeals on the ground of these being time-barred before him. Accordingly, we set-aside the impugned orders and remand the matters back to the first appellate authority to reconsider the issue afresh on merits of the case and come to a conclusion after following the principles of natural justice - Decided in favour of assessee.
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