2013 (11) TMI 705

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....hri M. Kutty, AR, for the Respondent. ORDER This COD has been filed by the Appellant on the grounds that order-in-Appeal No. COMM'R (A) 74/VDR-II/2011, dated 22/24-2-2011 was received by them only on 11-1-2012 when Range Superintendent contacted them for payment of dues. Applicant was intimated by their Consultant/Advocate that appeal is required to be filed within 3 months from the date of ....

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....A was delivered. The same issue before the Supreme Court was held in favour of the appellant on the reasoning that a notice received by appellant's servant cannot be treated as a service upon the appellant. It is observed from the communication dated 14-10-2012 received by the Revenue from the Postal Department that the said communication has been delivered on 25-2-2011. However it is not coming o....

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....ld. AR. is not applicable in this case because appellant in that case failed to discharge the burden that order in question was not served upon them. In the present case it has been brought out by the Appellant that no acknowledgement has been produced by the Revenue to the effect that appellant or his authorized representative have received the said order. Appellant is not going to gain in any ma....