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2019 (2) TMI 1353 - AT - Service TaxSatisfaction of requirements of the pre-deposit - the appellant has not submitted proof of mandatory deposit in terms of section 129 A of the Customs Act, 1962 - service of order - proof of delivery - Held that:- Section 37C which deals with service of decision, orders, summons etc. provides that decision / orders shall be served by tendering the decision, order summons or notice, or sending it by registered post with acknowledgement due or by speed post with proof of delivery. The department has only placed before us a copy of the dispatch register with postal receipts to demonstrate that it was dispatched, but proof of delivery has not been placed before us. In such circumstances, it is difficult to presume that order was actually served by speed post upon the appellant. The matter is remanded to the Commissioner (Appeals) to decide it on merits - appeal allowed by way of remand.
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