TaxTMI 
TaxTMI 
2019 (8) TMI 1751
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.... 2019. It was accompanied by an application for condoning the delay in filing the appeal as the date of the order impugned in this appeal is 18 September, 2018. 2. In the application filed for condoning the delay in filing the appeal, it has been stated that it was only in January 2019 when the service recipient stopped payment on account of departmental recovery proceedings initiated for recovery of arrears of service tax that the appellant came to know about the passing of the order. It has been specifically stated in paragraph - 3 of the application that during the recovery proceedings, the applicant repeatedly informed the Department that it has not been served with the appellate order and requested the Department to furnish a certifi....
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.... on Shri Alok Nidan Singh Chauhan by hand on 24 September, 2018. It has also been stated that Shri Alok Nidan Singh Chauhan was engaged by M/s Hansraj Tanwar as a Counsel and he represented the appellant before the Commissioner (Appeals) in the said case. It has also been stated that in token of service of the order, the signature of the learned Counsel was obtained on the dispatch register. A Photostat copy of the dispatch register has also been enclosed. 6. In such circumstances, the appellant is not justified in specifically stating in the delay condonation application that the certified copy of the appellate order was not served upon him. Service upon the Counsel for the party is service upon the party. 7. Though, it has been stated....