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2015 (10) TMI 1803
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.... Shri R.K. Mishra, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein their appeal has been dismissed by the ld. Commissioner (A) as time-barred. The brief facts of the case are that the appellant filed the application of registration on 12-3-2010/23-3-2010 and appellant was communicated through email on 13-3-2010 that registration has been issued to....
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....ficate but they filed the appeal before the ld. Commissioner (A). on 7-7-2010 the Revenue started proceeding against them for demanding the duty as they are not registered dealer. 4. In these circumstances it is prayed that as there was no service of the order of cancellation of registration certificate the appeal is within time. Therefore impugned order is required to be set aside. 5.&....
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....s, etc. - (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served, - (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due, to the person for whom it is intended or his authorized agent, if any; (b) ....
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....n which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1). " 8. From the above said provision the order is to be sent to the assessee through the registered post. In this case admittedly order was not communicated through registered post or any other method prescribed under Section 37C of the Centr....