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2014 (3) TMI 947 - CESTAT MUMBAIPeriod of limitation for filing an appeal before Commissioner (Appeals) - Whether the order of dismissal of appeal is time barred by the Commissioner (Appeals) is correct in the eyes of law or not - Held that:- They have received the order on 14.02.2013. As they have not received the order before that, and the case law relied by the appellant in Wellman Hindustan Ltd. (2009 (6) TMI 664 - CESTAT, MUMBAI) where the copy of the order was tendered physically and same was received by someone. Same is the contention of the appellant in the matter in hand, and in support of the same, they have filed an affidavit. When an affidavit has been filed by the appellant and same has not been contravened by the department, affidavit is having an evidential value. Accordingly, I hold that appeal is filed by the appellant within time - Matter remanded back - Decided in favour of assessee.
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