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2013 (10) TMI 1062 - CESTAT AHMEDABADRejection of appeal by the Commissioner (Appeal) as the same is not filed correctly or verified correctly - Non hearing of matter - Commissioner acknowledged receipt of complaint - Held that:- first appellate authority has not considered the entire issue in its correct perspective. In our view, the covering letter dated 27.05.11 wherein an acknowledgment of the office of the Commissioner (Appeals) is indicated is their own person’s signature. The covering letter may not be signed by the authorised signatory of the appellant but the appeal papers which were annexed with such letter, a copy which is placed in our records, indicates that the appeal memoranda and the verification have been signed by the appellant’s authorised signatory. If that be so, the appeal in our view was correctly filed before the first appellate authority. As indicated hereinabove, we are of the view that the first appellate authority is acknowledging the receipt of letter dated 05.60.13 from the appellant; but does not consider to check with his department, as much as the said letter specifically indicates that the copy of the letter was forwarded to the Additional Commissioner, Service Tax, Ahmedabad. Suffice to say that he could have verified the facts, merely writing or informing the appellant that his appeal cannot be heard as his appeal was not received, seems to be incorrect proposition of the law and not in accordance with the provisions of the Finance Act, 1994. In our view, there seems to be some gap in the office of the Commissioner (Appeals) which needs to be rectified by his office - first appellate authority should direct appellant to reconstruct the appeal if the same is not traced in his office, which observation is due to the fact that the appellant has been able to show us copies of the ST-4 appeals which were signed by their authorised signatory - Decided in favour of assessee.
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