delivered on 31.11.2022.
4.4 They have supported their submissions by the tracking
details of the Courier Company which is reproduced below:-
7 Service Tax Appeal ... 70229 of 2024
4.5 From the perusal of the above track consignment status it
is evident that the said appeal was booked for being forwarded
matter
was called on 18.09.2025 it was found from the consignment tracking
report, the notice was served to the appellant.
4. Ld. AR Shri
Commissioner (Appeals)
2. the Finance Act
2
track consignment report, that the notices fixing April 24, 2023 as
the date for hearing were served upon
Post Consignment Number
ER084610220IN dated 11.10.2021 and delivered to the
addressee (Noticee) on 12.10.2021. Copy of Dispatch
Register, Speed-Post slip alongwith Consignment Tracking
record ... same was
sent to the Noticee through Speed Post Consignment
Number ER175379602IN dated 13.10.2022. Consignment
Tracking record is not generated now being
envelope giving the dockets details as well as copy of
the consignment tracking note has been provided by the Appellant to
fortify their submission that ... Appellant on 15/10/2018 as can be seen from
the consignment note tracking details submitted by the Appellant.
6. So far as the documentary
directed to issue notice by RPAD and I find from the
track consignment placed on record that the notice has
been delivered to the appellant
appellant was delivered on 3.12.2022. The
department has produced the track consignment sheet also. It is
noticed that department has issued the letter ... their Customs Act , CA-3 Form used for filing
this appeal. The track report shows that the item has been
delivered on 3.12.2022. Still there
Counsel
for the Appellant by registered post with acknowledgment due. The
track consignment report mentions that the envelope was served
upon the Appellant
appellant on 12 April, 2019, as is clear from the track
consignment report.
2. Today, when the matter has been called neither the
appellant
appellant on 12 April, 2019, as is clear from the track
consignment report.
2. Today, when the matter has been called neither the
appellant
