2008 (12) TMI 588

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.... Ms. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This application is filed by the applicant for condonation of delay of 3½ years in filing the appeal before the Tribunal. 2. The applicant in the application for COD has stated that the Order-in-Original No. 9/2003 was served only on 15-3-2007 and that also after the applicant requesting th....

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....or disposal. 3. The learned SDR on the other hand would submit that the contention of the applicant that the Order-in-Original was served on her on 15-3-2007 is incorrect. It is her submission that copies of the Order-in-Original and addendum were served on the son/daughter of the applicant on 28-3-2003 and 19-6-2003, respectively. It was submitted, that in spite of this, the Order-in-Orig....

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....e Act, 1944. The said section envisages the tendering of the decision or order or summons or notice or sending it by registered post with acknowledgement due to the person for whom it is intended or his authorized agent, if any. The contention of the revenue that the Order-in-Original was served upon the son and daughter of the applicant should be considered as proper service, seems to be misplace....