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2022 (7) TMI 655 - AT - Service TaxService of order - Time Limitation - case of the Appellant is that they never received the Order-in-Original dated 10.08.2016, which was dispatched on 18.08.2016, certified copy of which was received by the Appellant on 27.04.2017 - HELD THAT:- The Appellant’s claim that they never received the Order-in-Original dated 10.08.2016 through the postal delivery system as claimed by the Senior Superintendent of Post Offices, Meghalaya Division vide letter dated 11.10.2017 and it was only when the Superintendent (Adjudication), Central Excise & Service Tax, Agartala issued a certified copy to the Appellant on 27.04.2017, they received the copy of the Order-in-Original and filed the Appeal before the First Appellate Authority. It would not be out of place to mention that the Appellant is not going to gain in adopting the delay tactics in filing the Appeal as has been observed by the Ld.Commissioner(Appeals). It is observed from the records that against the adjudicated demand of Rs.11,36,469/-, the Appellants have already paid Rs.10,19,283/-, which has also been appropriated in the Order-in-Original. The matter is remanded to the Ld.Commissioner(Appeals) to decide the Appeal on merits without going into the aspect of limitation - Appeal is allowed by way of remand to the Ld.Commissioner(Appeals).
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