Mere dispatch of order cannot be considered as service

Ghadshyam Enterprises Vs Commissioner (CESTAT Delhi) Mere dispatch of Order does not imply the service and receipt of Order M/S. Ghadshyam Enterprises (Appellant) filed an appeal to assail the Order-in-Appeal No. 107/ST dated March 05, 2020 through which the appeal of the Appellant against the Order-in-Original (OIO) No. 69/2018 dated November 16, 2018 has been dismissed on the ground of being time-barred. In the instant case, the Appellant contended that they have been registered for providing man-power recruitment/supply agency service. However, a Show Cause Notice (“SCN”) No. 2366 dated...