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TMI Blog2017 (7) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... y of impugned orders on the applicants or not? - Held that: - if the order is sent by speed post, there should be proof of delivery is to be provided by the Revenue - Admittedly, no such proof has been produced by the Revenue. In that circumstances, presumption goes in favour of the applicant that they have not received the impugned orders in time, therefore, it is held that the Revenue has failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant and submits that the impugned order has sent to the applicant by speed post with acknowledgement and all other co-notices to the adjudication proceedings who received the impugned order in time and have filed the appeal in time, therefore, the contention of the applicant is not acceptable. In these circumstances, it is prayed that the application for condonation of delay are required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Revenue. Admittedly, no such proof has been produced by the Revenue before me. In that circumstances, presumption goes in favour of the applicant that they have not received the impugned orders in time, therefore, it is held that the Revenue has failed to prove the compliance of the provisions of Section 37(C) of the Act. 6. In that circumstance, the applications for Condonation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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