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2019 (8) TMI 1564 - AT - Service TaxCondonation of delay in filing appeal - justification for delay in filing the appeal present or not - HELD THAT:- Though the issue involved in the dispute is less than ₹ 34,00,000/- and could well have been disposed of without much ado, the submissions need to be considered in the light of contention of the applicant that there has been no delay and, hence, it is not condonation but maintainability that must be decided. There is no doubt that the impugned order had been dispatched by speed post but that does not necessarily imply service on the addressee as the signature on the delivery manifest does not bear any resemblance to the names of the employees listed in certificate of the Chartered Accountant. It would appear that the mail intended for the applicant had been delivered to an individual whose connection with the applicant is not decipherable. While dispatch suffices to evidence service, it is open to the addressee to rebut the presumption with circumstantial evidence of non-delivery. This is not a final disposal of the appeal and there is no determent to anyone in doing so. In the present case, we are satisfied that the material on record suffices to hold that appeal has been filed in time and is maintainable. There are no reason to accept the contention of the applicant that the miscellaneous application is infructuous - Registry is directed to list the appeal in its turn for disposal.
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