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M/s. Samir Construction Company Versus Commissioner of Service Tax, Ahmedabad

2015 (7) TMI 1009 - CESTAT AHMEDABAD

Condonation of delay - Non receipt of order - Whether the appeal filed by the appellant was correctly rejected as time-barred by the first appellate authority - Held that:- Appeal filed by the appellant was received in the office of first appellate a .....

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e case records that the show cause notice was issued at the known address of the appellant and the same was received by the appellant. The OIO was also sent by RPAD at the same address. No change in the address of the appellant was ever communicated .....

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sent by RPAF at the correct address was held to be proper deliver of communication. - No reason to interfere with the impugned order - Decided against assessee. - Appeal No. : ST/13667/2014 - ORDER No. A/11044/2015 - Dated:- 20-7-2015 - Mr. H.K. Tha .....

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e authority has rejected the appeal filed by the appellant as time barred. None appeared on behalf of the appellant when the case was called out for hearing. There is also no request for adjournment from the appellant. 2. Shri J. Nagori (AR) appearin .....

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same address where the show cause notice was sent. That in the year 2013, the assessee again asked for a copy of OIO despatched to them as per appellant s letter dated 08.11.2013 and despatched at the same address. Learned AR made the Bench go throug .....

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hed to the declared address then sending of communication by RPAD is sufficient to establish delivery. He also relied upon a case law of CCE, Indore vs. Raj Kumar Aggrawal - [2012 (280) ELT 13 (MP)] wherein the Hon'ble Madhya Pradesh High Court h .....

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er the appeal filed by the appellant was correctly rejected as time-barred by the first appellate authority. Appeal filed by the appellant was received in the office of first appellate authority on 03.02.2014 against the OIO dated 13.02.2012. Appella .....

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