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2017 (9) TMI 1909 - AT - Service TaxCondonation of delay in filing appeal - service and receipt of notice - Time limitation - case of the Revenue is that the order dated 13-9-2013 was dispatched to the appellant through speed post on 1-10-2013 but acknowledged receipt for the same has not been produced on record - HELD THAT:- The case of the appellant is that they received the adjudication order only on 4-6-2014 and on receipt of the same, they filed appeal before the Commissioner (Appeals) on 4-8-2014, which is well within the time. Therefore, the appellant prays that the delay is condoned. As the acknowledgment receipt of despatch of adjudication order through speed post is missing, in that circumstance, benefit of doubt goes in favour of the appellant. Thus, the appellant has filed the appeal before Commissioner (Appeals) within time and if there is any delay, the same is condoned - Considering the fact that Ld. Commissioner (Appeals) has not decided the issue on merits, by setting aside the impugned order, the matter is remanded back to the Ld. Commissioner (Appeals) to decide the issue on merits after affording reasonable opportunity of hearing to the appellant. Appeal allowed by way of remand.
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