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2014 (10) TMI 684 - AT - Service TaxMaintainability of appeal - Bar of limitation - Delay in receipt of order - Held that:- Adjudication order was dispatched through post on 30-3-2010 and the observation of the Commissioner (Appeals) in the impugned order is that the same has been received by the appellant on 30-3-2010. The said observation of the Commissioner (Appeals) is not sustainable as the order which had been dispatched on 30-3-2010 could not be delivered by the Postal authorities on the same day. In the absence of any evidence on record of the service of the order on the same day, the observation of the Commissioner (Appeals) is not sustainable in the eyes of law whereas the appellant has produced the inward register showing the receipt of the said order on 3-4-2010. In the absence of any contrary evidence, the evidence produced by the appellant is acceptable. Therefore, I hold that the adjudication order was served on the appellant on 3-4-2010 and against the said order, the appeal was filed by the appellant on 3-6-2010, i.e. within 90 days of the communication of the adjudication order - Matter remanded back - Decided in favour of assessee.
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