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TMI Blog2010 (2) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... or hearing today. Held that- appellant was not able to collect the service tax from ONGC as per the submissions made by the learned advocate, and also having regard to the fact that appellant has already undergone considerable difficulties by way of adjustment of bills and the hearing of the stay application getting delayed etc., thus, condone the delay in filing the appeal and take up the stay petition for consideration. - ST/479/2009 - S/155/2010-WZB/AHD - Dated:- 24-2-2010 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) Shri H.D. Dave, Advocate, for the Appellant. Shri Avinash Thete, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - A request was made to this Tribunal on 23-2-10 that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be sent by registered post with acknowledgment due to the person for whom it is intended. He drew our attention to the fact that the address of the assessee indicated in the letter of the Assistant Manager is the same as the one which is indicated by the appellant in the appeal memorandum also. Even though the learned advocate cited several decisions of the Tribunal in support of his contention that this letter produced by Revenue is not sufficient for considering delivery as per the provisions of Section 37C of Central Excise Act, 1944, we find that none of those decisions are relevant since the facts in all those cases were totally different and therefore the ratio of those decisions cannot be applied. At this stage learned advocate plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also appellants would seek condonation of delay stating the present case as a precedent. 4. We have considered the submissions made by both the sides. We are in agreement with the submissions made by learned DR as regards the fact that department has produced evidence of delivery. However, having regard to the health of the appellant, having regard to the fact that the business is run by an individual and also having regard to the fact that appellant was not able to collect the service tax from ONGC as per the submissions made by the learned advocate, and also having regard to the fact that appellant has already undergone considerable difficulties by way of adjustment of bills and the hearing of the stay application getting delayed etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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