Date of receipt of order in absence of proof with Department of actual receipt of order by assessee

Venkateshwara Power Projects Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) Assistant Commissioner passed the Order-in-Original on 18/03/2019 but the same was not actually delivered to the appellant. The appellant only came to know on 12/03/2020 when they received a letter from the Superintendent informing them about the passing of the Order-in-Original and ordered to recover the credit of Rs.15,52,986/-along with interest and penalties. Thereafter the appellant vide their letter dt. 16/03/2020 informed the Superintendent that they have not received the Order-in-Original and requested h...