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2014 (12) TMI 286 - AT - Service TaxCondonation of delay - Bar of limitation - Delay in receipt of order - Held that:- It is seen from the impugned order that the order was sent to the appellants as well as their Ld. Advocate, who appeared personal hearing before the Commissioner (Appeals) as well as before this Tribunal. The appellants in their letter dated 15.12.2011, stated that the appellant was informed by their counsel that the Final Order has been passed. Thus, it is clearly evident that the Ld. Counsel had received the impugned order. Section 37C of the 1994 Act read with Rules 13 and 35 of the 1982 Rules clearly indicate that communication of the order to authorized agent of a person is sufficient communication. Thus when the order was passed by the Tribunal in presence of counsel of the appellant, the order shall also be deemed to be communicated on the same date and the submission of the appellant that unless the order is received by the appellant in person, the order shall not be treated to be communicated to the appellant, cannot be accepted. Revenue placed the evidence in so far as the order was sent to the appellants by speed post, no attempt was made by the appellants to refute this evidence. It is also not disputed the service of order to the Ld. Advocate of the appellant. So, we are unable to accept the contention of the Ld. Advocate that the impugned order was served by letter dated 22.12.2011 of the Superintendent (Appeals). There is a delay in filing of appeal and no COD application has been filed by the appellant for condonation of delay of filing appeals - Decided against assessee.
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