2010 (9) TMI 645

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..... S/Shri K.S. Ravi Shankar and R. Dakshinamurthy, Advocates, for the Respondent.  [Order per : P. Karthikeyan, Member (T)] . - This is an application filed by the Revenue for condonation of delay of three days in filing the appeal. As per the application, the impugned order was received in the office of the Commissioner of Service Tax, Bangalore on 24-12-2009. The appeal should have ....

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....had received the impugned Order-in-Appeal dated 27-8-2009 on 3-9-2009. Therefore, the submission that the respondents had received a copy of the order on 24-12-2009, after a period of 110 days of passing of the same appeared to be factually incorrect. The Revenue's appeal was liable to be dismissed on time-bar. The COD application was signed by the appellant himself whereas the appeal and stay app....

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....ice of the Commissioner (Appeals) and Tapal Book-2009 to verify the genuineness of the claim in the COD application. 4. On a perusal of the OC register and Tapal Book of the office of the Commissioner (Appeals), it is seen that the Order-in-Appeal No. 52/2009 dated 27-8-2009 was despatched on 31-8-2009 and again on 18-12-2009. On a perusal of the Order-in-Appeal Register maintained in the offic....