2013 (12) TMI 852

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..... cation made with the Assistant Commissioner, Hyderabad-II Division it had been reported that the order-in-original was sent by registered post acknowledgment due and the learned Commissioner took the view that once the order has been sent by registered post acknowledgment due, the order is deemed to have been communicated and therefore the appeal has to be considered as having been filed with cons .....

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..... nthan, Chartered Accountant, for the Appellant. Shri Jagadish, Superintendent (AR), for the Respondent. ORDER Appeal filed by the appellant had been rejected by the Commissioner (Appeals) in the impugned order on the ground that the same was filed with considerable amount of delay and the period of delay was beyond powers of condonation of the Commissioner. 2. Heard both the sides. 3.&em .....

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..... le amount of delay which cannot be condoned. When the matter had come up before the Tribunal on 9-12-2011, the authorized representative of the department was directed to produce evidence regarding dispatch of order-in-original to the appellant. Today, a letter from the Assistant Commissioner Service Tax from the office of the Commissioner of Customs, Central Excise and Service Tax Hyderabad-II da .....

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