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2016 (11) TMI 20 - AT - Service TaxMaintainability of appeal – limitation - order not communicated to the concerned person - mode of communication of order - Section 37C (1) (A) of the Act - service of order by speed post is not a valid service - reliance placed on the decision of AMIDEV AGRO CARE PVT LTD Versus UNION OF INDIA AND OTHERS [2012 (6) TMI 304 - BOMBAY HIGH COURT] where it was held that As per Section 37C(1)(a), it was mandatory on the part of the Revenue to serve a copy of the order of Commissioner of Central Excise (Appeals) by registered post with acknowledgment due to the assessee. - Held that: - in the case of Amidev Agro Care Pvt. Ltd. the communication dispatched by speed post was not received by the appellants whereas in the instant case it has been admitted by the appellant that the communication was received by them, although it was received by watchman and it was not delivered to the concerned people at the right time. Once it is admitted that the order has been received by the appellant, the decision of Hon’ble High Court of Bombay in the case of Amidev Agro Care Pvt. Ltd. can be differentiated on fact. The mode of communication of order is relevant only so long as the actual receipt of the communication is not disputed. Once the receipt of communication is not disputed, the mode of communication becomes irrelevant - the appeal dismissed - decided against appellant.
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