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2015 (6) TMI 471 - HC - Service TaxRejection of appeal on ground of late filing - Received by the adjudicating officer in time, not by the appellate authority - Held that:- Admittedly, the appeal has been preferred in time and in fact, it has reached two different sections in the very same office. After all, it is a transfer from one portion of the building to another portion and especially when the appeal has been received by the very adjudicating officer, who has passed an order, he ought to have sent it to the other wing of the very same building, but the same has not been done so. The order passed by the second respondent/appellate authority cancelling the very appeal on the ground that it was not received in time cannot be accepted. Referred case Radha Vinyl Pvt. Ltd. [2014 (3) TMI 621 - ANDHRA PRADESH HIGH COURT]. - Decided in favour of appellant.
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