TaxTMI 
TaxTMI 
2025 (5) TMI 1621
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.... Representative for the Respondent ORDER P. K. CHOUDHARY : Heard both the sides and perused the appeal records. 2. I find that the Order-In-Original dated 05.03.2020 was dispatched to the Assessee on 05.3.2020 itself. It is the case of the Assessee that the above order was never received by him on the plea, that their address which was recorded in the records of the Department had changed, bu....
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....order of the Hon'ble Supreme Court is binding on all the Appellate Authority and courts. Further, no evidence has been brought on record regarding service of the Speed-Post on the Appellant-Assessee. 3. Further, I find that the Central Board of Indirect Taxes & Customs issued instructions vide F.No.390/Misc./09/2023-JC dated 16.03.2023 which reads as under:- "Reference is invited to CESTAT FINA....
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....or order passed or any summons or notice is tendered or delivered by post..." 4. In the instant case, the Commissioner (Appeals) relied upon proof of despatch instead of the date on which Order was served/ delivered. In this connection, CESTAT held that the date on which the Order was served should be relevant date for the purpose of filing Appeal before the Commissioner (Appeals) under Section ....
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....s/ Chief Commissioners are requested to issue instructions to all adjudicating authorities and Commissioner (Appeals) for suitable arrangement to be made for the printout of the tracking report/acknowledgement to be kept in the file for any future reference. 7. Further, the CESTAT order in para 13 has pointed out that "... even the date on which the order was passed has not been mentioned eith....