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2015 (2) TMI 48 - AT - Service TaxDenial of refund claim - Bar of limitation - Misrepresentation of facts - Held that:- It is observed that both Orders-in-Original as referred above have duly been served on the representative of the Company. I am not convinced with the pleadings that orders should not have been handed over to Companys representative who have not been nominated through the Resolution of a Company. As it came out that Shri Gaurav Tiwari, employee of the Company has been interacting with the Central Excise Department by receiving and handing over of letters on behalf of the company Orders-in-Original were received by him after coming to the Range Officer on 26/06/2013. There is a misrepresentation by the appellants that Orders-in-Original were actually received on 28/06/2013 in place of 26/06/2013 in contra to the factual position. Appeals were dismissed by the Commissioner (appeal) on the ground of limitation as appeals should have been filed on 25/08/2013 whereas those were filed late, i.e., on 27/08/2013. There has been misrepresentation on the fact of date of receipt of Orders-in-Original. Commissioner (appeal) also held that no reason for late filing of the appeals was brought on record by the appellants. No specific request for condonation of delay was made. Even issue of condonation of delay was not looked into by the Commissioner (appeal) as in the main portion of the appeals, only request relating grant of refund to the appellants was made. - Decided against assessee.
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