Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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.
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