2016 (6) TMI 364

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....ndran, Member (Technical) Shri Jatin Mahajan, Advocate for the appellant. Shri Rajeev Gupta and K. Poddar, Authorized Representative (JCDR/DR)  for the Respondent. ORDER Per. Archana Wadhwa After hearing both the sides we find that the appeal itself can be disposed of at this interim stage, after dispensing with the condition of pre-deposit, in as much as Commissioner (Appeals)....

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....4, Near Sinshi Gurudwara, Bees Dukan Adarsh Nagar, Jaipur. He further observed that in as much as the order sent under registered AD has not been received back by the Revenue, it has to be presumed that the same was received by the assessee. 3. On the last occasion an opportunity was given to the Revenue to produce documentary evidence to show that the said order was actually dispatched under r....

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.... Jethani, 454, Adarsh Nagar. On being questioned that the said reflection of address in the said dispatch register is not full address, learned DR explains that the dispatch register entries may not reflect the full address. Further learned Advocate appearing for the appellant has also drawn our attention to the value of stamp affixed on the said dispatch made by the Revenue and as reflected in th....