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2015 (7) TMI 1009 - AT - Service TaxCondonation of delay - Non receipt of order - Whether the appeal filed by the appellant was correctly rejected as time-barred by the first appellate authority - Held that:- Appeal filed by the appellant was received in the office of first appellate authority on 03.02.2014 against the OIO dated 13.02.2012. Appellant claimed to have not received the OIO dated 13.02.2012 and requested to supply another copy under letter dated 08.11.2013 which was supplied at the same address. It is observed from the case records that the show cause notice was issued at the known address of the appellant and the same was received by the appellant. The OIO was also sent by RPAD at the same address. No change in the address of the appellant was ever communicated to field formation/ adjudicating authority. In view of the above factual matrix, first appellate has correctly relied upon the case law of CCE, Ludhiana vs. Mohan Bottling Co (P) Limited (2010 (5) TMI 169 - PUNJAB & HARYANA HIGH COURT), that a letter sent by RPAF at the correct address was held to be proper deliver of communication. - No reason to interfere with the impugned order - Decided against assessee.
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