Burden to demonstrate dispatch of order by speed post with acknowledgment lies with revenue

Raj Kumar Swarnkar Vs Commissioner of Customs (CESTAT Allahabad) Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Allahabad has set a significant precedent in the case of Raj Kumar Swarnkar vs Commissioner of Customs. The appeal addresses the failure of the department to dispatch the order to the assessee, challenging the bar of limitation under Section 128 of the Customs Act. The tribunal has remanded the matter for adjudication after considering the circumstances surrounding the communication of the decision. Detailed Analysis: Raj Kumar Swarnkar, the appellant,...