ALFA AUTOMOBILES Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THE delay in filing the present appeal is around 290 days approximately. Learned advocate appearing for the appellants submits that the said delay occurred as they have not received the impugned order -in -appeal passed by Commissioner (Appeals). He submits that the appellant had shifted from their given address at 14/5, Mathura Road, Faridabad and as such, the impugned order was never received by them. Further arguing, he submits that the impugned order stands passed on 14 -1 -2010 and the personal hearing before Commissioner had taken place on 24 -12 -2009. The notice of hearing for the said purpose was issued by the office of Commissioner (Appeals) on 3 -12 -2009, with a copy to the appellant at their old address as also with a copy to the advocate. Thereafter the appellant had addressed a letter dated 18 -12 -2009 to the office of Commissioner (Appeals) indicating the new address at Naraina Industrial Area, New Delhi. In spite of that, the impugned order was addressed to their old address at Mathura Road, instead of sending a copy to the new address at Naraina Industrial Area, New Delhi. It was only after some time, when the appellant went to the office of Commissioner (Appeals) to enquire about the outcome of their case, they were told that the impugned order stand already passed by Commissioner (Appeals). In the circumstances, learned advocate prays for condoning the delay. After hearing the learned DR, we find that even in the notice of hearing sent by the office of Commissioner (Appeals) on 3 -12 -2009, the copy which was sent to learned advocate reads as under: -