2009 (11) TMI 408 - AT - Service Tax

Time Barred- Delay in filing an appeal - proof of delivery of order - the appellants has been rejected by the Commissioner (Appeals) on the ground that the Order-in-Original was sent to the appellants on 13-2-2008 and the appeal filed by the appellants on 26-3-2009 is time-barred. Held that- there is no evidence received from the Postal Department to show that the order has been delivered to the appellants - set aside the impugned order and remand the matter to the Commissioner (Appeals) who shall treat the appeal has been filed within time and consider the same in accordance with law. Stay petition as well as the appeal get disposed of .

Summary

Issues:
1. Timeliness of filing an appeal.
2. Proof of proper service of the order-in-original.

Analysis:
1. The appeal was rejected by the Commissioner (Appeals) due to being time-barred as the order-in-original was sent to the appellants on 13-2-2008, and the appeal was filed on 26-3-2009. The Tribunal directed the Revenue to provide evidence of the order's delivery. However, no proof from the Postal Department was presented to show that the order had been received by the appellants. The Commissioner had received a letter with a computer printout and a receipt from the postal authorities, but it did not confirm delivery to the service provider. The Tribunal found this insufficient to prove proper service as required by law.

2. The Tribunal, after considering the lack of evidence of delivery, allowed the stay petition, set aside the impugned order, and remanded the matter to the Commissioner (Appeals). The Commissioner was instructed to treat the appeal as filed within time and to review it in accordance with the law. Both the stay petition and the appeal were disposed of in this manner, emphasizing the importance of proper service and timely filing in legal proceedings.