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2016 (5) TMI 842 - AT - Service TaxPeriod of limitation - Appeal filed belatedly - Appellant contended that they have not received the order-in-original on time - Held that:- the stand of the first authority to hold that the order-in-original was served on the appellant on 25-8-2009, is incorrect, especially when the postal authorities has returned the envelope with remarks of (LEFT) and no alternative mode of service was resorted to deliver the order-in-original. Therefore, there was no delay in filing the appeal before the first appellate authority. Accordingly, the impugned order is set aside and matter remanded back to the first appellate authority to restore the appeal to its original number and to reconsider issue afresh after following principles of natural justice. - Appeal allowed by way of remand
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