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TMI Blog2015 (1) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... shok Jindal: The applicants are seeking waiver of pre-deposit of the impugned demands confirmed by way of impugned orders. The applicants also filed applications for Condonation of Delay in filing the appeals. 2. Heard both sides. 3. With regard to the COD applications, the learned Counsel for the applicants submitted that the applicants have never received the show-cause notices nor received t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through "Speed Post" is not a valid service hence, delay be condoned. 3.2 The contention of the learned Counsel was that as the applicants neither received the show-cause notices nor the orders impugned, therefore, the proceedings against the applicants are not sustainable. Hence, the impugned orders are required to be set aside. 4. On the other hand, learned A.R. appearing for the Revenue oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 24.03.2009 was sent through "Registered Post vide receipt No. 7474 dated 25.03.2009 and the same has not been returned back to the department by the postal authorities. He further submitted that the show-cause notice was adjudicated by the adjudicating authority by giving personal hearing to the applicants which they failed to attend and thereafter an order-in-original was passed which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. (supra). As also the Revenue has failed to produce an acknowledgement receipt of the said order therefore, we find that the service of the impugned orders by way of "Speed Post" is not a valid service. Accordingly, the applications for COD in filing the appeals are allowed. 6.1 During the course of arguments, the contention of the learned Counsel for the applicants was that they have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut a case for complete waiver of pre-deposit. Therefore, the applicants are directed to make a pre-deposit the service tax as demanded in the show-cause notices dated 26.02.2010 and 08.04.2011 within a period of eight weeks. On such deposit, balance amount of service tax, interest and penalties shall stand waived during the pendency of the appeals. Compliance is to be reported on 02.02.2015. (Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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