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2021 (11) TMI 594 - AT - Central ExciseMaintainability of appeal - dismissal on the ground of time bar - non-exclusion of period in obtaining the certified copy i.e. the period from 22.05.2018 till 17.07.2018 - HELD THAT:- The fact of service of the photocopy on 14.05.2018 as well as application for certified dated 22.05.2018 and the issue of certified copy on 11.07.2018 and service of the same by post on 17.07.2018, are undisputed. The ld. Commissioner (Appeals) has erred in not excluding the period in obtaining the certified copy i.e. the period from 22.05.2018 till 17.07.2018. Further, in the facts and circumstances, the date of service of the order-in-original is held to be 17.07.2018, (certified copy), as assessee cannot file appeal before the Commissioner (Appeals), without certified copy. The appeal has been filed within 90 days from the date of service and the delay is hereby condoned - the appeal is allowed by way of remand to the Original Adjudicating Authority, for decision on merits.
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