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2015 (4) TMI 362 - AT - Service TaxCondonation of delay - Non receipt of order - Held that:- It is clear that order was only dispatched and no evidence is available of receipt. According to the decision of the Tribunal referred to above in reproduced paragraphs, it is necessary that the order should reach the appellant. In this case, according to learned C.A., the appellant did not know that order has been sent to them and when they received Order-in-Original in a subsequent case, they came to know that earlier order has been passed and thereafter, they made a request to the department on 2/1/2013 and received a copy on 10/1/2013 and thereafter, the appellant filed appeal on 31/1/2013. In view of above discussions referred to above, appeal having been filed within time, the impugned order is set aside and since there is no order on merits, the matter is remanded to the Commissioner (Appeals) for fresh decision on merits treating the appeal as filed within the limitation period prescribed under the law - Delay condoned.
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