Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Maintainability of appeal - time limitation - Proof of service of order - As per Section 37C of the Act of the Central Excise Act, 1994, the service is complete by speed post by proof of delivery. Admittedly, there is a presumption that if order has not been returned back, it has been delivered/ served but there is no clear cut proof of delivery of the adjudication order on the appellant. Therefore, benefit of doubt goes in favour of the appellant and by non filing of appeal within time, the appellant has not gained anything.
Maintainability of appeal - time limitation - Proof of service of order - As per Section 37C of the Act of the Central Excise Act, 1994, the service is complete by speed post by proof of delivery. Admittedly, there is a presumption that if order has not been returned back, it has been delivered/ served but there is no clear cut proof of delivery of the adjudication order on the appellant. Therefore, benefit of doubt goes in favour of the appellant and by non filing of appeal within time, the appellant has not gained anything.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
