2013 (7) TMI 426

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....pellate authority has dismissed the appeal on the question of limitation. 3. The relevant facts that arise for consideration are that the appellant herein were served a Show Cause Notice dt.11.04.2007 for non-discharge of Service Tax on air travel agent services. The appellant did not co-operate with the adjudicating authority inasmuch as they did not file any reply to the Show Cause Notice nor they did they appear for the personal hearing before the adjudicating authority. The adjudicating authority having no other alternative, passed an Order-in-Original dt.29.12.2008. The appeal against such order was filed by the appellant on 30.03.2011 claiming before first appellate authority that the Order-in-Original dt.29.12.2008 was received by....

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.... after granting interim stay to the appellant, directed the ld. Commissioner of Service Tax, Ahmedabad to investigate the matter and file a report to the Tribunal in order to ascertain the factual matrix. 6. Ld. D.R. today provides a copy of the report dt.21.09.2012 which is reproduced in to-to. F.No.IV/STC/Cestat-Appeal/Divya/252/11-12 Dt.21.09.2012 The matter has been investigated in terms of CESTAT Order No.S/1751/WZB/AHD/2012, dt.21.08.2012 with respect to OIO No. dt.29.12.2008 dispatched from file No.STC/04-15/Prev/05-06/Gr.IV/4983. 2. The dispatch register of Division-II for ascertaining dispatch details for the relevant period i.e. December 2008 and or January 2009 could not be traced despite all out efforts and is therefore....