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TMI Blog2010 (9) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... ccurred - The office of the Commissioner (Appeals) who passed the impugned order and the office of the appellant-Commissioner are situated on the same floor of the building -Therefore, the submission that the respondents had received a copy of the order, after a period of 110 days of passing of the same appeared to be factually incorrect - Find no reason to suspect the averments made in the COD ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2009. The appeal should have been filed on 23-3-2010 as per the relevant provisions of the Act. As some electrical work was going on in the concerned section, regular work was interrupted and records got shifted from one place to another. Thus this marginal delay had occurred. 2. During hearing and in the Grounds of Cross Objection filed by the respondents, the submissions concerning delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal and stay application had been signed by the Addl. Commissioner of Service Tax who had been authorized by the Committee of Commissioners to file the appeal. The COD application should have been signed by the Addl. Commissioner himself. On this ground also the department s appeal was liable to be dismissed. 3. When the matter came up for hearing on 28-6-2010, the Bench directed the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined in the office of the Commissioner, Service Tax Commissionerate, Bangalore, showing receipts from January, 2008 onwards, we note that the impugned order has not been received prior to 24-12-2009. No other register showing receipt of inward Tapal has been furnished by the department. Ld. Jt. CDR submits that there are no other records relating to the impugned order maintained in the office of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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