2016 (9) TMI 1058

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..... the Members of the AOP - appellant has filed this appeal within 90 days from the date of knowledge - Held that:- it is found that there is no proper service of the impugned order on the appellant by the service made on the guard/caretaker, who is neither an employee or Member of the AOP, nor an authorized person. Accordingly, in terms of Section 37C of the Act, there is no proper service of the i .....

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..... g and forwarding agent and Business Auxiliary Service (BAS). It is stated that the firm is lying closed since April, 2006. After the death of Mr. Harish Aneja, the main member of the AOP, the other Members of the AOP shifted from Bareilly to Delhi. This is second round of litigation. Earlier, this Tribunal vide Final Order dated 30-5-2013, had remanded the matter to the Commissioner for fresh dete .....

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..... icated dues. Thereafter, the appellants took necessary steps by applying certified copy on 10-8-2015 and the same was received on 24-8-2015. Thereafter, the appeal was filed on 1-10-2015. He further argued that the appellant has filed this appeal within 90 days from the date of knowledge and as such, the apparent delay may be condoned. 3. The ld. AR for the Revenue, relies on the impugned order .....

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