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Service of notice via speed post without delivery proof is invalid
Case Law Details
- Case Name
- M/s. Hindustan Institute of Aeronautics Vs C.C.E. & S.T
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 05/01/2016
- Courts
- All CESTAT, CESTAT Delhi
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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 contended that the primar...
