TMI Blog2016 (6) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... produced before us which shows incomplete address of the consignee as also the fact that the valued stamp fixed on the same was only ₹ 12/-. It would negate the Revenue s contention of the order having been sent either under speed post or registered AD. In the absence of any other documentary evidence that the order being sent either under speed post or registered AD, we agree with the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter dispensing with the condition of pre-deposit, in as much as Commissioner (Appeals) has dismissed the appeal on the point of limitation. 2. It is seen that the order was passed on 28/3/2011. As per the appellant they did not receive the said order and it is only subsequently, when the Revenue approached them for recovery of the dues, they came to know about passing of the said impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce documentary evidence to show that the said order was actually dispatched under registered AD or as to whether Revenue has received back the acknowledgement due, duly signed by the assessee. 4. On matter being called today, learned DR appearing for the Revenue has produced a dispatch register as also a letter of the Deputy Commissioner to the assessee indicating that the order-in-original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of stamp affixed on the said dispatch made by the Revenue and as reflected in the dispatch register, which is of 12 rupees. It is the contention of the learned Advocate that with the stamp of ₹ 12/-, no communication can be sent either under speed post or under registered AD. This fact reflects that the order was sent only under an ordinary post and not either under speed post or unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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