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2015 (12) TMI 15 - AT - Service TaxCondonation of delay - Power of Commissioner to condone delay beyond the period of 1 month - Held that:- As per the postal document, the impugned order stands delivered to the appellant on 12.1.2013. Not only the signature of the recipient person stands appended on the said postal receipt but the seal of the company is also put on the same, showing thereby the said order stands received by an authorized person of the company. On the contrary, the appellant has not been able to show as to who was the person who actually put his signature and how the said person was not their employee and not authorized to receive the said speed post. We fully agree with learned A.R. that it is only when the actual receipt is in doubt then the fact of sending the impugned order by Registered A.D., would arise. When there is a proof of delivery of the order, the fact that it was sent by speed post and not by registered A.D, will not have any effect on the situation. As such, we conclude that the order-in-original having been received by the appellant on 12.1.2013, the appeal filed on 9.10.2013 is admittedly beyond the normal period of limitation and also beyond the condonable period of one month which the Commissioner (Appeals) is rested with power - Condonation denied.
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