TMI Blog2015 (7) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant's company. It cannot be said that the Post Master has given contrary reports. When the appellants made enquiries, they had asked for a reference under OC No. 4066/2011 and sought information as to whether that letter has been delivered. The postal department also in their records would enter reference No. and the date as mentioned in the acknowledgement card or on the envelope and therefore in the records of the Postal Department, OC No. could not have been found. Therefore, the Post Master's report came favorable to the appellant. - However, the acknowledgement card would show the correct reference No and date since that is written by the Departmental Officers who had sent the letter. In view of the above, we cannot say that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional officers, it has been reported to him that the order-in-original had been delivered to the appellant and a copy of the acknowledgment was also submitted by the Jurisdictional Officers to the Commissioner (Appeals). It is the submission of the lower authorities to the Commissioner (Appeals) that since the acknowledgement with the company's rubber stamp has been produced, it has to be held that the order-in-original which was under challenge had been delivered to the appellant. 3. The learned counsel submitted that the acknowledgment copy submitted by the lower authorities to the Commissioner (Appeals) cannot be accepted in view of the fact that there is no date of receipt mentioned in the acknowledgement copy and the person w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. and the date on order-in-original and also the fact that it relates to EPCG are available in the acknowledgement card. We also could make out that the round stamp put on the acknowledgement card is of the appellant's company. It cannot be said that the Post Master has given contrary reports. When the appellants made enquiries, they had asked for a reference under OC No. 4066/2011 and sought information as to whether that letter has been delivered. The postal department also in their records would enter reference No. and the date as mentioned in the acknowledgement card or on the envelope and therefore in the records of the Postal Department, OC No. could not have been found. Therefore, the Post Master's report came favorable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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