2012 (12) TMI 985

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with admitted signature of petitioner – Held that:- true that Department relies on acknowledgment however, it was not clear why order was communicated in person as opposed to normal practice of serving orders through RPAD – Tribunal was not quite justified in recording that signature in acknowledgment slip was same as those of admitted signatures of partner – In larger interest of justice, procee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as time barred. Before the Commissioner, the petitioner had contended that the petitioner had not received the order-in-original for a long time and therefore had not filed the appeal earlier. The Department, however, had relied on an acknowledgment dated 13-4-2004 allegedly given by one Mohmmed Farook, a partner of the petitioner firm in token of having received the copy of the order-in-original .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in person as opposed to the normal practice of serving the orders through RPAD. Besides, in our opinion, the Tribunal was not quite justified in recording that the signature in the acknowledgment slip was the same as those of the admitted signatures of the partner. We find that there is some difference between the two sets of signatures. This is not to conclude whether the signature was or was not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X