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TMI Blog2019 (2) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... very has not been placed before us. In such circumstances, it is difficult to presume that order was actually served by speed post upon the appellant. The matter is remanded to the Commissioner (Appeals) to decide it on merits - appeal allowed by way of remand. - Diary No. 53227/2018, Service Tax Appeal No.50354/2019 - A/50218/2019-SM[BR] - Dated:- 23-1-2019 - Mr. Justice Dilip Gupta, President And Mr. C L Mahar, Member (Technical) Shri K K Sharma, Advocate for the Appellants Shri G R Singh, AR for the Respondent ORDER Per: Mr. Justice Dilip Gupta: The office has made a report that the appellant has not submitted proof of mandatory deposit in terms of section 129 A of the Customs Act, 1962. 2. An affid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office and it was informed that the order-in-original has been served to the appellant at the registered premises through Speed Post bearing Slip No. E1910129752IN dated 12.09.2017. The speed post has not been returned undelivered. They have also provided the copy of the dispatch register along with speed post number. Therefore, it is clear that the OIO has been served on the registered premises of the appellant in the month of September, 2017. The date of service of the OIO would be taken as the date on which the OIO was delivered through Speed Post. Therefore, the submission of the appellant that they have received the order on 02.06.2018 is not factually correct. 4. Consequent to passing of the impugned order dated 07.09.2017, the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to comply with the mandatory requirement of pre deposit. Hence, the appeal fails at the threshold stage itself on the ground of being time barred and not deposited 7.5% of the disputed amount. Entertainment of appeal beyond the period of limitation cannot be allowed. Therefore, the appeal cannot be entertained. 7. To explain the delay, learned Counsel for the appellant stated that consequent to the recovery notice dated 08 March 2018, the amount of ₹ 14,72,939.61 was transferred from the account of the appellant by Union Bank of India to the GST Authority and it is only when this fact came to the notice of the appellant, that he sent a communication dated 01 April 2018 to the Assistant Commissioner mentioning therein that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elivery. Section 37C which deals with service of decision, orders, summons etc. provides that decision / orders shall be served by tendering the decision, order summons or notice, or sending it by registered post with acknowledgement due or by speed post with proof of delivery. The department has only placed before us a copy of the dispatch register with postal receipts to demonstrate that it was dispatched, but proof of delivery has not been placed before us. In such circumstances, it is difficult to presume that order was actually served by speed post upon the appellant. We also find from the records that the appellant had sought copy of the order by communications dated 11 April 2018 and 15 May 2018. It is stated that since the order was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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