2025 (7) TMI 642

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....NICAL) Shri Jatinder Mohan, Consultant for the Appellant Shri Ram Niwas and Shri Yashpal Singh, Authorized Representatives for the Respondent ORDER P. ANJANI KUMAR : Intelligence received by the Revenue indicated that many companies have made money to M/s Punjab Sports Club in connection with the organization of World Cup Kabaddi Tournament 2011; the appellants were one such companies who do....

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....lied vide letter dated 06.05.2014 that the impugned Order-in-Original has not been received by the appellant and requested for a copy of the order; they have also written a letter again on 17.06.2014 intimating about the non-receipt of the impugned order; it was also informed that the service tax demanded along with interest and 25% of the penalty was deposited on 16.06.2014; Revenue supplied an u....

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.... delay. 4. Heard both sides and perused the records of the case. We find that the impugned order records that the original order was dispatched on 02.11.2023 by Registered Post Acknowledgment Due (RPAD); Postal Department confirmed that the said order was delivered on 04.11.2013; the last date for filing the appeal was 02.02.2014 and whereas the appellant has filed the appeal on 13.08.2014 beyond....

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....king into consideration the affidavit filed by the appellants and the general principle that the appellants do not gain in any manner by delaying the appeal, we are of the considered opinion that there is no reason as to why the claim of the appellants should be dismissed and we are also inclined to condone the delay, if any, that occurred. We rely on the decision of the Tribunal in the case of S.....