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2014 (12) TMI 1140 - AT - Service TaxCondonation of delay - Delay in receipt of order - Held that:- It is seen that though in respect of the order-in-original dated 15.02.2008, the department’s plea is that the same had been delivered to Shri Ramesh Kumar of the appellant company on 26.03.2009, no evidence in this regard, has been brought on record. Similarly, in respect of the order-in-original dated 13.03.2009, the department s plea is that the same was dispatched to the appellant by speed post on 26.07.2012. However, under Section 37 C of the Central Excise Act, 1944, the permitted mode of communication of the adjudication order is registered post with acknowledgement due (RPAD) and since the order was not dispatched by RPAD, it cannot be deemed to have been served on the appellant. Both these orders have been received by the appellant on 2.3.2013 and, therefore, the appeals have to be treated as having been filed in time and as such, the impugned order dismissing the appeals as time barred, without going into the merits of the case, is not correct. The impugned order, therefore, is set aside and both these matters are remanded to the Commissioner (Appeals) for decision on merits. - Delay condoned.
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