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2016 (8) TMI 92 - AT - Service TaxCondonation of delay in filing appeal before the Commissioner (appeals) - The demand was confirmed on 25.2.2011 and the order was dispatched by Registered Post-AD, which was received at registered address on 5.3.2011. The appellant claimed that they did not receive order and obtained a copy of order under RTI on 14.9.2013 only. Thereafter, they filed an appeal on 1.10.2013. The appeal was rejected by the Commissioner (Appeals) holding the same to be barred by limitation. - Held that:- the Order-in-Original was served on the appellant on 5.3.2011 and therefore, the appeal filed by the appellant before the Commissioner (Appeals) is barred by limitation. The appeal is therefore dismissed. - Decided against the assessee.
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