9911796707
TMI Blog2015 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Mr A K Nigam, Addl. Commissioner (AR) ORDER Per: B S V Murthy: Appellant is seeking condonation of delay of more than 901 days. The learned CA submitted that there was no delay at all. He submitted that order-in-appeal was not at all received by them and only when the department proceeded to recover the adjudication dues they came to know that an order-in-appeal has been passed. Thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been held that mere proof of dispatch is not sufficient and according to provisions of Section 37C(2), only when a decision, order, summons or notice is tendered or delivered by post, the provisions of statute can be considered to have been fulfilled. Admittedly in this case department does not have the acknowledgement and in view of the fact that subsection (2) of Section 37C provides that any d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal. Therefore, having regard to the explanation offered and having regard to the fact that appellant had closed down the business in Hyderabad soon after the order-in-appeal was issued and also considering the fact that it is not in the interest of any appellant to file the appeal with such a lot of delay. Benefit of doubt can be extended to the assessee. Under the circumstances, the dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vs. CCE, Vapi - E/1449/2010. iii. M/s. Sonam Regency Inn Pvt. Ltd. vs CST, Delhi. 4.1 I find that all the decisions relate to the availment of credit before registration by the receiver of inputs and not by the supplier. Since in any case the matter is proposed to be remanded, I would not like to express any opinion on this issue and the original authority will be free to consider the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
