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1. Availability of Speed Post dispatch particulars in MEIS module

2. Service of notice - whether speed post is proper service or not - There is nothing on record to show that order sent by speed post was received by the assessee himself.

3. Notice u/s 148 send through registered post is presumed to be served

4. Validity of delivery of order by speed post – authorized mode of service – Whether the service of a copy of the order by Speed Post, would constitute valid service under...

5. As per Section 37C(1)(a), it was mandatory to serve a copy of the order of Commissioner (Appeals) by registered post with acknowledgment due to the assessee. - delivery...

6. Delay in filing of appeal - receipt of order after 2 years - At the relevant time there was no provision for sending the order by speed post. - The Commissioner...

7. Post-award interest - To be calculated on principal sum due u/s 31(7)(b) of the Act - Claim of post award interest on the aggregte of the principal and pre-award...

8. Service of SCN - There is no attempt to serve the notice in the normal process by registered post or speed post - Straight away upon receiving the notice it has been...

9. Waiver of pre-deposit of Service Tax - sending of adjudication order by speed post is not a valid service as per Section 37C of the Central Excise Act, 1944 as the...

10. Action on the complaint of the petitioner sent through speed post - Request for necessary investigation may be done against private respondents - Writ of Mandamus -...

11. Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

12. Restoration of appeal - request for adjournment by fax and speed post - Registry failed to place the same on the date of hearing in the appeal folders - appeal restored - AT

13. Period of limitation - Presumption of service of Order - Delivery of the order - Receipt of order - Registered Post A.D.(RPAD) - Against assessee - HC

14. Explanation versus bona finde explanation versus proper disclosure - Penalty under section 271(1)(c) - AT

15. Service of order - appeal rejected on the ground of time limitation - burden to prove - The word used in section 128 as well as 153 is communication of the decision,...