Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 755 - AT - Central ExciseMaintainability of appeal - time limitation - letter for personal hearing and original order sent in different addresses - HELD THAT:- From the perusal of the letter dated 27.06.2019 fixing the date of personal hearing, it is observed that the letter fixing the personal hearing has been issued to the appellant at their new address whereas the order-in-original has been issued at the old address of the appellant - Revenue has not been able to show that the order in the present case was received by the appellant prior to the date stated by them, i.e. 20.03.2020. Hon’ble Supreme Court vide order dated 10.01.2022 in Suo Motu Writ Petition (C) No.3/2020 [2022 (1) TMI 385 - SC ORDER] has observed that In cases where the limitation would have expired during the period between 15-3-2020 till 28-2-2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 1-3-2022. In the event the actual balance period of limitation remaining, with effect from 1-3-2022 is greater than 90 days, that longer period shall apply. In view of the above order of the Hon’ble Supreme Court, it is found that the entire period of delay is covered by this order and effectively there is no delay in filing the appeal before the Commissioner (Appeals). Accordingly the order of the Commissioner (Appeals) cannot be sustained - Commissioner (Appeals) has not considered the issue on merits and has disposed of the appeal filed on the ground of limitation only. As the said order disposing of the appeal of the appellant on the ground of limitation cannot be upheld, the matter needs to be remanded back to the Commissioner (Appeals) for considering the issue on merits. Appeal allowed by way of remand.
|