https://www.taxtmi.com/caselaws?id=340520 The Tribunal allowed the appeal by way of remand due to the delay in filing caused by the non-receipt of the original order served by speed post instead of registered post with acknowledgment due. The lack of evidence of service and the Revenue's failure to submit an affidavit regarding compliance with statutory provisions led to an adverse inference against the Revenue. The decision emphasized the importance of complying with procedural requirements for serving orders and the necessity of providing evidence of delivery, ultimately remanding the matter back to the Commissioner (Appeals) for a decision on merits. en-us Thu, 23 Feb 2017 00:00:00 +0530 Wed, 22 Mar 2017 08:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340520 The Tribunal allowed the appeal by way of remand due to the delay in filing caused by the non-receipt of the original order served by speed post instead of registered post with acknowledgment due. The lack of evidence of service and the Revenue's failure to submit an affidavit regarding compliance with statutory provisions led to an adverse inference against the Revenue. The decision emphasized the importance of complying with procedural requirements for serving orders and the necessity of providing evidence of delivery, ultimately remanding the matter back to the Commissioner (Appeals) for a decision on merits. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340520