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2021 (12) TMI 616 - AT - Central ExciseMaintainability of appeal - proof of service of adjudication order delivered or not - HELD THAT:- To file appeal before the Commissioner (Appeals), the adjudication order is required to be delivered to the assessee and on receipt of the adjudication order, the assessee has to file appeal within 60 days of receipt of said order, the said period can be extended for another 30 days if the reasons explained by the assessee are found satisfactory. Admittedly, in this case, there is no proof of service of adjudication order on the appellant. In that circumstance, the date on which the appellant has received the adjudication order is the date of receipt of adjudication order i.e. 10.12.2020 and thereafter they filed appeal before the Commissioner (Appeals) on 15.2.2021. In that circumstance, the appellant has filed appeal before the Commissioner (Appeals) in time, the impugned order deserves no merit and accordingly the same is set aside. The Commissioner (Appeals) has not dealt with merits of the case, therefore, the matter is remanded back to the Commissioner (Appeals) to decide the issue on merits within 60 days of receipt of this order after affording a reasonable opportunity of hearing to the appellant - Appeal allowed by way of remand.
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