TaxTMI 
TaxTMI 
2015 (3) TMI 730
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....is writ petition challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. 2. By order passed on 6 May 2014 the Tribunal has dismissed the petitioner's application requesting condonation of delay of more than five years in filing a statutory appeal. 3. In the application seeking condonation of delay copy of which is at Exh.A Page82 of ....
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.... on 14 September 1998. However, on 12 May 1999 the revenue/department received a letter from the petitioner/applicant informing them that the petitioner/applicant has changed the address/place of business. Yet, the adjudication order was dispatched at the old address. Therefore, postal remark "left" was endorsed on the packet. That was because the petitioner applicant has left premises long time b....
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....d post to the person for whom it is intended or to his agent; or (b) If the order, decision, summons or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house". A Perusal thereof would indicate that how the provision enabling service of order, decision etc. contemplates service of order or decision passed or any Summons or Notice. Cl....
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.... sent by registered post at the address to which the petitioner has shifted as informed way back in 1999, then, there is no question of placing reliance on clause (b) of the above section. The Tribunal's order is vitiated by total non application of mind. The Tribunal should have referred to the service by registered post and which ought to be effected at the changed address. Then the version ....