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2014 (12) TMI 962 - CESTAT KOLKATAWhether the appeal filed before the Commissioner (Appeals) was barred by limitation or otherwise - Held that:- It is the claim of the Appellant that even though they were communicated with the Order-in-Original on 19.01.2011 by hand-delivery; but the certified copy was received by them on 04.04.2011. Therefore, the date of receipt of the certified copy of the impugned Order-in-Original be considered as the date of communication of the Order and the limitation should start from that date. I do not find force in the argument of the ld. FCA for the Appellant. Since the Order was communicated to them on 19.01.2011, the appeal could have been filed on the basis of such Order, and it cannot be construed that the date of communication of the certified copy thereof, be considered as the date of communication for the purpose of computation of the time-limit of three months, as prescribed under Section 85(3) of the Finance Act, 1994. - appeal dismissed.
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