TaxTMI 
TaxTMI 
2026 (2) TMI 837
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....k with effect from August, 2024 till 20.12.2024, and thereafter the appeal was filed before the Tribunal on 06.01.2025. The delay condonation application filed by the applicant came up for hearing before the Bench on several dates. On 07.08.2025, while adjourning the matter, the Bench had directed the learned Authorized Representative (AR) appearing for Revenue, for submission of the 'proof of delivery' of the impugned order dated 27.02.2021 for having been served on the applicant. Pursuant to such query, the matter was taken up by AR with the office of the adjudicating authority and they vide letter dated 24.09.2025, addressed to the Superintendent (AR), CESTAT, Mumbai had confirmed inter alia, that the impugned order was addressed to the applicant at the same address, as captured in the GST Registration certificate and that the Show Cause Notice (SCN) was also received by the applicant on the same address on 25.07.2019. In the said letter dated 24.09.2025, the department had furnished a date chart, providing the information regarding the date of passing of the impugned order and its dispatch on 05.03.2021, till it is being assailed before the Tribunal, by way of filing of appeal ....
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....in instalments. 15. 07.10.2024 Letter from assessee confirming the demand and requesting instalments. 16. 18.10.2024 Further submission of financial documents. 17. 30.10.2024 Assessee requests recovery of Rs. 1.46 crores from one of their customers. 18. 04.11.2024 Above payment made by the customer 19. 07.11.2024 Confirmation of the payment of the full amount of the Service Tax demand 20. 08.11.2024 Assessee undertakes to pay penalty amount of Rs. 3.49 crores in instalments. Garnishee notices withdrawn by the department. 21. 12.12.2024 Request by the assessee for reset of the Service Tax login id & password for the purpose of filing appeal. 22. 24.02.2025 Intimation of filing appeal before CESTAT 23. 27.02.2025 & 11.03.2025 Accounts unfrozen due to filing of appeal. 2. Heard both sides and examined the case records. 3. On perusal of the records of the case, more particularly the above table appended to the letter dated 24.09.2025 addressed by the office of the adjudicating authority to the departmental representative in the Tribunal, we find that pursuant to the letter dated ....
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....d never been admitted in the hospital for any specific ailment and that no plausible evidence was submitted by the applicant to demonstrate, as to which action was prevented them in filing the appeal within the stipulated time prescribed under the statute, after communication of the impugned order to them. 5. We have also perused the annexure to the letter dated 24.09.2025 of the department, wherein the Dispatch Register containing the 'Article Number Bar Code' of the Department of Post was captured, providing the letter/orders sent to the addressees on 05.03.2021. In the list of the Dispatch Register, the applicant's name is appearing at Serial No.20, with the Bar Code reference as 'EM343817302IN'. The postal packet containing the impugned order dispatched through the postal department was not returned back to the office of the adjudicating authority inasmuch as no such reference of return was reflected in the inward dispatch register maintained by the department. Considering the fact that the SCN was received in the same address of the applicant, in which the impugned order was also dispatched and that the packet contained the impugned order was not returned back, with the pos....
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....of the case file for all practical and statistical purposes, without any intimation to the applicant. The Deputy Registrar (Judicial), Mumbai is directed to furnish the compliance report before this Bench on 01.04.2026. On showing due compliance of this order, the appeal filed by the applicant would be assigned with the appeal number and the case would be taken up for hearing by the Tribunal in due course. 8. The defect appeal Diary No. 851632025 is disposed of in the above terms. 9.1 Before parting with the case, we would like to highlight certain aspects for appreciation by the officers in the department with regard to compliance of the provisions of Section 153 of the Customs Act, 1962 and Section 37C of the Central Excise Act, 1944, which deal with the manner of service of decisions/orders/summons etc. Many a times, it has been observed by the Tribunal that the time-line provided under Section 35B of the Act of 1944, Section 86 of the Finance Act, 1994 and Section 129 of the Act of 1962 have not been adhered to by the parties, while filing the appeals before the Tribunal. Even though, the respective statutes have provided for the time period of 'three months from the date....