TMI Blog2019 (9) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Boards of Revenue Act, 1963 which appears in Sub-clause (a) was inserted by Act No.17 of 2013, Section 100(i) w.e.f. 10/05/2013. Thus, before said amendment/insertion, imperative it was for the department to have sent/tendered the decision dated 06/02/2012 by registered post with acknowledgment due - Various correspondence on record entered into between the Appellant with the Postal Department and also the findings arrived at by the Tribunal reveals that the order dated 06/02/2012 was tendered through speed post which apparently was not the mode of service prior to 10/05/2013. The Tribunal ought to have considered the fact that the copy of final order was delivered vide letter No.ST/R-I/GWL/DAR-129/2006-07/171, dated 17/02/2014 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown in the ST-3 Return. 3. The Tribunal, on the findings that the delay being not sufficiently explained, rejected the application holding: 2. We have considered the pleadings of the appellants. In the COD Application itself they have mentioned that during the correspondence, the Superintendent, Service Tax Range-I with his letter dated 03.02.2014 enclosed a letter dated 30.01.2014 from postal authorities, which confirmed that the speed post by which impugned order was sent on 22.02.2012 was delivered to General Manager, BSNL, Muraina on 24.02.2014. Thus there is documentary evidence of delivery of impugned order to the appellants. Further, it is seen that even after they came to know about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 37-C of the Act of 1944, mandates: 37. Service of decisions, orders, summons, etc. - (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served, - a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due [or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)], to the person for whom it is intended or his authorized agent, if any; 6. The stipulation or by speed post with proof of delivery or by courier approved by the Central Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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