2016 (6) TMI 996

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nothing on record to show that after sending copy of the order through registered post, the acknowledgment due was produced. In view of above, mandate of section 37C(1) of the Act of 1944 has not been looked into by the appellate tribunal. In absence of service of copy of the order in the manner prescribed under section 37C(1) of the Act, delay cannot be attributed towards the appellant for challenge of the order. - Delay condoned. - Matter restored before the tribunal.
MR. MN BHANDARI AND MR. JK RANKA, JJ. For The Appellant : Mr Prateek Singh for Mr Mahesh Gupta For The Respondent : Mr Vinay Mathur BY THE COURT: The appeal is listed on second stay application, however, learned counsel for the assessee submits that stay application .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d 3.10.2008 may be set aside. It is more so when the department itself has admitted that the document to prove service of notice to the appellant was not submitted or does not exist with them. Learned counsel appearing for the revenue has contested the appeal. It is submitted that delay in filing the appeal is almost of 10 years thus may not be condoned. The copy of the order was dispatched through registered post on the address furnished by the appellant vide notice dated 4.10.1999 and it was not received unserved thus presumption about service was drawn. If the period of limitation is counted from the aforesaid date, the appeal is barred by limitation and without any explanation of delay. The application for condonation of delay was righ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rd of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963), to the person for whom it is intended or his authorised agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X