9911796707
TMI Blog2017 (3) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... present case and also indicating the proof of delivery of the original order to the appellant. Unfortunately, despite of repeated instructions, such affidavits has not been filed. It is not incorrect to draw adverse inference from such non-submission of affidavit - Evidence of service is lacking in the present case. Accordingly, in the interest of justice, it is not fair to dismiss the appeal as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The appeal against the said order was filed by the appellant on 14/08/2012, before the Commissioner (Appeals). It is the case of the appellant that they did not receive the said original order at all and only after the Department initiated action for recovery of the amount confirmed by the said order, they came to know about the existence of such order. Accordingly, they approached the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Bombay High Court in Amidev Agro Care Pvt. Ltd. vs. Union of India reported in 2012 (26) S.T.R. 299 (Bom.). The Hon ble Bombay High Court held that it is mandatory on the part of the Revenue to serve a copy of the order by registered post, with acknowledgement, due to the assessee. In the present case admittedly the order was sent by speed post which is not in consonance with the provision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse inference from such non-submission of affidavit. Accordingly, it is taken that Revenue has nothing to say against the averment of the appellant regarding non-service of the original order. I also note that no general presumption regarding service of the order can be made in the absence of any supporting evidence. Evidence of service is lacking in the present case. Accordingly, in the interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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