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2014 (8) TMI 479 - CESTAT CHENNAIAppeal before Commissioner (Appeal) - Period of limitation - Date of order-in-original - Violation of principle of natural justice - Opportunity of hearing not given to assessee - Appeal dismissed as barred by limitation - Held that:- Counsel had also submitted reply to the RTI filed by them with regard to service of Order-in-Original, wherein, it has been mentioned that the order was not sent by Registered Post as per the provisions of Section 37C of the Central Excise Act, 1944, which has been made applicable to service tax cases also. The order is to be sent through a Registered Post and as the same has not been done, therefore, in the absence of any contrary evidence, we hold that the date of communication of the Order-in-Original is 13-12-2011, and hence appeal is well within the prescribed time-limit. Accordingly, we set aside the impugned order and in the interest of justice remand the case to the Commissioner (Appeals) to pass a fresh order on merits after giving the appellants a reasonable opportunity of being heard in their defence - Decided in favour of assessee.
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