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TMI Blog2019 (11) TMI 1746X X X X Extracts X X X X X X X X Extracts X X X X ..... f application shows that the address at which the notices were issued to the appellant in the year 2014 and were received with the remark addressee not known is the address acknowledged to be one at which the defect memo was served to the applicant-appellant and was actually received and complied with by the applicant. In view of this acknowledgement, the observation of the impugned final order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax ROA Application No. 50897 of 2019 in Service Tax Appeal No. 54605 of 2014 [SM] - MISCELLANEOUS ORDER No. 50885/2019 - Dated:- 13-11-2019 - HON BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) None for the Appellant Smt. Tamanna Alam, Authorised Representative for the Respondent ORDER RACHNA GUPTA None is present for the applicant who has moved an application praying f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moved in September, 2019 i.e. after a delay of almost 5 years. The ground mentioned in para 3 of the impugned application about presumption of the appeal to have been pending during this period is opined absolutely unreasonable. There is no explanation for not enquiring the status of the pending appeal during those 5 years. In the light of the above observations and the apparent conduct of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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