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TMI Blog2013 (1) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against the appellate Commissioner's order dismissing the assessee's appeal (filed against an adverse order of the original authority) as not maintainable on the ground of limitation. A copy of the order-in-original was received by the assessee on 6/1/2010 and an appeal against that order was filed with the Commissioner (Appeals) on 5/2/2010. Upon scrutiny of the records, the learned Commissioner (Appeals) found that a copy of the order-in-original dated 26/9/2008 had been issued to the assessee by speed post and that the party had not raised any grievance regarding non-receipt of hearing notices issued to the same address. The appellate authority, accordingly took the view that the order-in-original must have been served on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court was called upon to determine whether a dispatch of notice by speed post was in accordance with section 282 of the Income-tax Act 1961. The Hon'ble High Court accepted the speed post to be sufficient for purposes of section 282 ibid. Learned Dy. Commissioner (A.R.) seeks to strike a parallel between that case and the instant case. He submits that, in the present case, the dispatch by speed post is liable to be accepted as substantial compliance with section 37 C of the Central Excise Act. It is submitted that the postal article sent by speed post did not return to the department and hence must have been received by the appellant. The learned Dy. Commissioner (A.R.) has also submitted that all the hearing notices were sent by the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther communication to be sent to the person concerned by post. The question considered by the Hon'ble High Court was whether dispatch by speed post to would suffice the purpose of dispatch by post. This question was answered in the affirmative, but this can hardly come to support the department's case before us inasmuch as the question which we have already answered in favour of the appellant is whether speed post would serve the purpose of registered post with acknowledgment due. This question has no parallel with the question concerned in the income tax case. 6. Having found a good case for the appellant on the question whether the order-in-original was issued and dispatched in accordance with the relevant provision of law, we have to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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