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2019 (5) TMI 1024
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....R PATI, MEMBER (JUDICIAL) Shri Amit Agarwal, Consultant, for the Appellant Shri Onil Shivadikar, Authorised Representative for the Respondent ORDER PER: SANJIV SRIVASTAVA The present application for condonation of delay has been filed seeking condonation of delay in filing appeal to the tune of 1274 days from the date of order. The applicant claims that the order appealed against wa....
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....on claiming any document has to admit and prove the correctness of document produced by him. It is the register maintained by Revenue and they have produced it as an evidence of dispatch. Once having done so, they cannot backtrack and make submission that it is maintained casually. 4.0 Revenue has not been able to produce any document from the Postal authorities also with regard to the delivery....
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....ng action for recovery after expiry of period for filing the appeal. Timely action for recovery is utmost essential to safeguard the interest of revenue. If Revenue itself delays the action of recovery of confirmed dues, then they cannot accuse the other party for negligence. 6.0 In our view, in absence of any date delivery of order dispatched by speed post earlier, we hold that the order was f....