TMI Blog2019 (5) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... of any date delivery of order dispatched by speed post earlier, we hold that the order was for the first time received by the applicant on the date as indicated by them. The order was for the first time received on 16th August 2018 and the applicant has filed the appeal on 16th November 2018 which is within the period prescribed for filing the appeal. The date of order is not relevant for comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER: SANJIV SRIVASTAVA The present application for condonation of delay has been filed seeking condonation of delay in filing appeal to the tune of 1274 days from the date of order. The applicant claims that the order appealed against was not received by them earlier and the present appeal has been filed within three months from the date of receipt of the order. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Revenue and they have produced it as an evidence of dispatch. Once having done so, they cannot backtrack and make submission that it is maintained casually. 4.0 Revenue has not been able to produce any document from the Postal authorities also with regard to the delivery of the order to the applicant prior to that date. They have stated that postal authorities have stated tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is utmost essential to safeguard the interest of revenue. If Revenue itself delays the action of recovery of confirmed dues, then they cannot accuse the other party for negligence. 6.0 In our view, in absence of any date delivery of order dispatched by speed post earlier, we hold that the order was for the first time received by the applicant on the date as indicated by them. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonation of delay itself is not required in this matter as appeal has been filed within three months from the date of receipt of the order and is well within the time, we direct the appeal to be taken on record and listed for hearing in due course. 9.0 The application is disposed of in above terms. (Dictated and pronounced in open court) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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