2017 (7) TMI 330

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....DER The applicant filed this application for condonation of delay in filing the appeal on the ground that the applicant have not received the impugned order and they received the impugned order only 04.07.2016 on the directions of the appellate authority in RTI, therefore, the delay is caused in filing the appeal. 2.   The Ld. AR opposed the contention of the applicant and submits that....

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....summons, etc.- (1) Any decision or order passed or any summons or notice 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 [or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Board....

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....this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post [or courier referred in sub-section (1)] or a copy thereof is affixed in the manner provided in sub-section (1)] 5.   On going through the said provisions, if the order is sent by speed post, there should be proof of deli....