2012 (8) TMI 351

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..... owing pin code as 110041. Moreover, in appeal memo also they have shown the Pin Code as 110 041 instead of 110 087. As Revenue has dispatched the orders at the given address on 30.7.98 and 29.4.2002 respectively, therefore, we hold that appellants have been served the orders properly and they have not filed the appeal in time. Applications filed for condonation of delay are dismissed. - C/COD/301 .....

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..... ant is that they have not received these orders till 2006 when they have been served the orders only on 19.1.2006. Thereafter they have filed the appeals within three months from the date of receipt of the impugned orders. 2. The contention of the appellant has been strongly objected by the learned AR on behalf of the Revenue and submitted that both the orders were despatched to the appellants .....

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..... es have given the address on their letter dated October 22nd, 2001 showing as Paschim Vihar, New Delhi 110 041. The same is reproduced:- 5. In view of these observations the stand taken by the learned counsel for the appellants have no substance as they themselves have shown the Pin Code as 110 041 instead of 110 087. Moreover, in appeal memo also they have shown the Pin Code as 110 041 instea .....

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