2019 (8) TMI 1564

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....er (J) Shri Jayesh Gogri, Chartered Accountant, for the Appellant. Shri Onil Shivadikar, Asstt. Commissioner (AR), for the Respondent. ORDER It is submitted that this application seeking condonation of delay of nine months from the date of issue of the impugned Order-in-Appeal No. PVNS/276/APPEALS THANE/TH/2017-18/2510-2515, dated 16th March, 2018 of Commissioner of GST & Central Excis....

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.... decision of the Hon'ble High Court of Madras in Ru's Marketing and Creative Unit v. Commissioner of Service Tax, Coimbatore [2018 (11) G.S.T.L. 113 (Mad.)], Learned Chartered Accountant points out that evidence of receipt suffices for determining the relevant date. 3. Learned Authorised Representative, on the other hand, submits that on enquiries carried out, the Department of Posts, Gove....

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....se & Service Tax, Visakhapatnam [2018 (359) E.L.T. 310 (A.P.)] which has held that proof of addressing, payment and dispatch by speed post facility suffices as service within the scope of Section 37C of Central Excise Act, 1944 and of the General Clauses Act, 1897. 4. We have heard the submissions of both sides at length. Though the issue involved in the dispute is less than Rs. 34,00,000/....

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....here is no doubt that the impugned order had been dispatched by speed post but that does not necessarily imply service on the addressee as the signature on the delivery manifest does not bear any resemblance to the names of the employees listed in certificate of the Chartered Accountant. It would appear that the mail intended for the applicant had been delivered to an individual whose connection w....