2015 (4) TMI 362

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....r: B S V Murthy: Appeal has been rejected on the ground that the same was filed beyond the condonable period by the Commissioner (Appeals) in the impugned order. 2. Learned C.A. submitted that there is no evidence with the department that the order has been served. Learned AR argues that it has been held that no such evidence is required if the department shows that the order has been dispatched....

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.... thereof is affixed in the manner provided in sub-sections (1) and (2). Section 37 comprises two limbs; clause (a) is alone relevant for our purposes and this provision enjoins that any decision or order shall be served by tendering such decision or order or notice or sending it by registered post with acknowledgement due, to the person for whom it is intended or his authorised agent. 6. On an in....

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....phs, it is necessary that the order should reach the appellant. In this case, according to learned C.A., the appellant did not know that order has been sent to them and when they received Order-in-Original in a subsequent case, they came to know that earlier order has been passed and thereafter, they made a request to the department on 2/1/2013 and received a copy on 10/1/2013 and thereafter, the ....