9911796707
TMI Blog2012 (9) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... hown the date of receipt as 21-3-2009 - whether the despatch of order by speed post by itself is sufficient to reflect upon the fact of receipt of the same or not – Held that:- It cannot be presumed that the dispatch of the order by speed post, in the absence of any proof of delivery, results in communication of the order. There is no scope for presumption in taxing matters and the deemed services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 23-9-2006 whereas the appellant has shown the date of receipt as 21-3-2009. By referring to the evidence on record, he has observed that the said order of the Asstt. Commissioner was sent to the appellant by speed post on 26-9-2006 and the said order has never been received back by the Revenue. As such, he has concluded that the same was received by the appellant. The appeal was filed after a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the fact of receipt of the same or not was considered by the Larger Bench of the Tribunal in the case of Margra Industries Ltd. v. C.C., New Delhi reported in 2006 (202) E.L.T. 244 (Tribunal-LB) = 2008 (10) S.T.R. 81 (Tri.-LB). It stands observed in the said judgment that it cannot be presumed that the dispatch of the order by speed post, in the absence of any proof of delivery, results in commu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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