2010 (6) TMI 259

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..... Acknowledgement Due (RPAD). Held that -limitation for filinf appeal starts from period of communication of order and not by sending order itself. Since there was no evidence received from postal department to show that stood delivered to assessee, impugned order was to be set aside and matter was remanded to him for verifying date of receipt of order by assessee. - ST/384 OF 2009 - A/750 & 876/W .....

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..... than 17 months from the date of communication of the impugned order i.e., 12-10-2007 and as such is barred by limitation. He also referred to the provisions of section 37(c) of Central Excise Act, 1944 regarding service of decisions orders etc., which have been made applicable to the service tax in terms of section 83 of the Act. As such, he has recorded that inasmuch as the impugned order was se .....

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..... r submitted by the DR and we find that there is no evidence received from the Postal Department to show that the order has been delivered to the appellants. We find that the Commissioner has received a letter from the Superintendent (O A), Service Tax. HQrs. Ahmedabad, wherein extract of the register, which is nothing but a computer print out and the receipt issued by the postal authorities of the .....

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