2016 (4) TMI 1318

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant. ORDER By the Court : By this appeal, a challenge is made to the order dated 2nd September, 2014 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short "Tribunal"). 2. The appellant herein preferred an appeal on 26th July, 2013 against the order dated 8th May, 2003. An application for condonation of delay was filed. While considering the issu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on No. 6305/2007. The Tribunal ignored the aforesaid while dismissing the appeal on the ground of limitation itself. In view of the above, the order of the Tribunal be set aside with the remand of the case so as to decide the appeal on merit. 4. We have considered the submissions made by Learned Counsel and perused the order under challenge. 5. It is a case where an appeal was pref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egarding non-receipt of the order dated 8th May, 2003 through registered post. An argument has been made, which cannot be said to be purely a question of law because whether the mode of service should be through registered post and it was applied or not, depends on the facts. If according to Learned Counsel for the appellant, the order should have been sent through registered post and the procedur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sposed of. The writ petition was in fact withdrawn by the petitioner-appellant. The Court did not adjudicate the issue as to whether the certified copy of the order has been supplied or not, rather as per the prayer of the petitioner therein, it was observed that if an application is submitted, the respondent/s would supply certified copy of the document/s. The appellant cannot take benefit of the....