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2022 (6) TMI 100 - AT - Service TaxMaintainability of appeal - appeal dismissed on the ground of time limitation - HELD THAT:- The learned Commissioner (Appeals) have erred in drawing the presumption of service only on the basis of despatch of order-in-original by speed post. The law does not provide for any presumption, and proof of delivery needs to be brought on record. In these circumstances, it is found that the impugned order is fit to be set aside. Further, it is found that the order-in-original was passed ex-parte as the Range Superintendent passed the order ignoring the written representation filed by the appellant. Accordingly, this appeal is allowed by way of remand to the Range Superintendent, with the direction to hear the appellant and pass a reasoned order in accordance with law. Appeal allowed by way of remand.
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