2013 (3) TMI 180

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..... can arise as to whether the said order stand actual received by the appellant or not. Otherwise also, we find that though the order was passed in 2009, revenue only approached the appellant in 2011 for recovery of dues. If the Revenue would have approached the appellant for recovery of the confirmed demand at an early date, the appellant could have come to know about passing of the impugned order .....

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..... at they have not received the order passed on 16.6.09 and as such certified copy of the same be supplied to them. It is seen that a copy of the order was forwarded to the appellant under the cover of Revenue's letter dated 14.6.11. Thereafter the appellant kept on requesting the department to supply the certified copy of the order so that an appeal could be filed against the same. Inasmuch as cert .....

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..... ove registered letter is incomplete and as such, giving rise to doubt as to whether the said order was received by the appellant or not. 6. We note that the proof advanced by the Revenue indicates dispatch of the said order to M/s. Chandigarh Network Systems (P) Ltd. Chandigarh. There is no complete address given in the said registry. As such, a doubt can arise as to whether the said order stand .....

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