2018 (5) TMI 2072

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....hury, Suptd. (A.R.) for the Respondent (s) ORDER Common issues are involved in these appeals and therefore all the three appeals were taken-up together for disposal. 2. Briefly stated, the facts of the case are that the appellants are registered with the Service Tax authorities for providing taxable service under the category of "Clearing and Forwarding Services". During the audit by the ....

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....ssued by the Assistant Commissioner, wherein they were directed to deposit the dues as raised by the impugned Adjudication Order. The letter was enclosed with Order-in-Original dated 13.12.2011. Thus, the Adjudication has communicated with them only on 15.09.2016 and the appeal was filed on 07.11.2016, which is within the period of limitation. 5. It is seen from the impugned Orders that the Com....

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....2.2011 was not returned by the Postal Authority to this office with remarks as "undelivered", it is obvious that the said O-I-O dated 13.12.2011 was delivered to the noticee. However, on scrutiny of available records, it is seen that the Acknowledgement Due Card was not returned by the Postal Authority to this office after delivery. Further, I would like to inform you that subsequently, a series o....

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....r payment of arrear tax arising out of the Order-in-Original dated 12.12.2011 and 13.12.2011 and all the correspondences were duly received by the appellant, as none of the correspondences were returned by the postal authorities as undelivered. This fact has not been refuted by the appellant in their appeal. It appears that the appellant had knowledge of the passing of the impugned Adjudication Or....