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TMI Blog2019 (11) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to the Department regarding change of address. Only the change in the e-mail address had been intimated to the Department and this change of e-mail address would not necessarily lead to a conclusion that the postal address had also changed in the meantime. Mere submission of the certificate of registration cannot also be made a ground that the Department should have changed the address of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TA, PRESIDENT AND HON BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) Present for the Appellant: None Present for the Respondent: Shri A. Thaplial, DR ORDER Justice Dilip Gupta: The Appeal was filed in the office on 17 July, 2019 to assail the order dated 31 January, 2019 passed by the Commissioner of Central Goods and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was, however, in the interest of justice, adjourned to 27 September, 2019. 3. Even today no one has appeared to press the delay condonation Application. 4. The delay condonation Application has been perused. It is stated that the applicant had informed the Department for a change in the e-mail address and a certificate of incorporation pursuant to the change of name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic communication from the Appellant regarding change of address, the Department was justified in sending the order at the recorded address. This apart, it is also not the case of the Appellant that when the order was sent to the earlier Vasant Vihar address, it was not received by the Appellant. All that is stated is that the Vasant Vihar office ought to have forwarded the order to the Appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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