Service of notice via speed post without delivery proof is invalid

CA Urvashi Porwal Brief of the Case In the case of M/s. Hindustan Institute of Aeronautics Vs.C.C.E.&S.T., Bhopal, it was held that the service of order/notice through speed post without acknowledgment is not in accordance with law. Facts of the Case The Stay applications along with appeals is filed against Orders-in-Appeal dated 27.11.2013, which rejected the appellant’s appeal against the primary adjudication order on the ground that the appeal was filed after the prescribed period and therefore was barred by time. Contentions of the assessee The appellant has contende...