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2020 (4) TMI 41 - AT - Service TaxMaintainability of appeal - time limitation - Proof of service of order - objection that, appeal is filed beyond the prescribed time limit in terms of Section 85(3A) of the Finance Act, 1994 - HELD THAT:- As per Section 37C of the Act of the Central Excise Act, 1994, the service is complete by speed post by proof of delivery. Admittedly, there is a presumption that if order has not been returned back, it has been delivered/ served but there is no clear cut proof of delivery of the adjudication order on the appellant. Therefore, benefit of doubt goes in favour of the appellant and by non filing of appeal within time, the appellant has not gained anything. As Revenue has failed to produce the proof of delivery of the adjudication order on the appellant, it is held that the appellant have received the impugned order only on 15.01.2019 and filed the appeal on 21.02.2019 before the learned Commissioner (Appeals) is within time. Matter remanded back to the learned Commissioner (Appeals) to decide the issue on merits - appeal allowed by way of remand.
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