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2019 (3) TMI 111 - AT - Service TaxCondonation of delay in filing appeal - time limitation - relevant time for communication/service of order - appeal dismissed on the ground of limitation as the appeal was preferred beyond 7 years - entire case of the appellant rests on a ground that the change of address of the appellant was communicated by the appellant to the Department on 15.11.2010 by way of updating the same in Form ST-1. Despite that the Order-in-Original dated 27.01.2011 was been sent by the Department to the old address itself - Short payment of service tax. Held that:- There was no occasion with the appellant to be aware about the said Order-in Original. It is impressed upon that it is only after the recovery proceedings initiated that the Order-in-Original came to the notice of the appellant and the appeal was preferred before Commissioner (Appeals). It is apparent from grounds of appeal as well as from the application of appellant before Commissioner (Appeals) praying for rectification of mistake. The show cause notice is of October, 2007 and was served on the previous address. There is no denial on the part of the appellant that the show cause notice was received by the appellant - the foremost argument of the appellant about ignorance of the adjudication of the said show cause notice is not at all acceptable. It is clear beyond doubts that the appellant has been highly negligent about the status of investigation based whereupon the impugned SCN was issued. Rather appellant has nowhere denied receiving the show cause notice. Even presuming that even SCN was not received by the appellant, still there is no reasonable explanation as to why the address which got changed in the year 2007 was not brought to the notice of department till the year 2010 that too only by way of ST-1 Return. The otherwise apparent fact is that the impugned order was dispatched to the appellant through the valid mode, as provided in law, and the same has never been returned to the Department - the Commissioner (Appeals) was statutorily bound to not to condone the delay beyond 90 days. There is opined no infirmity in the order under challenge. Delay of seven years is denied to be condoned - application dismissed.
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