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2020 (2) TMI 1476 - AT - Service TaxPrinciples of natural justice - appeal rejected as time-barred, without passing any order on merits - HELD THAT:- There is no discussion or finding on merits by the First Appellate Authority. We also find it to be very strange as to how the First Appellate Authority has recorded as to having ‘seen’ that the appellant had received the Order-in-Original on 11.11.2014, which is nobody’s case. The stand of the Revenue that the appellant has received the Order-in-Original, based on the endorsement of the postal authorities, is not helping us in any way but rather is creating more confusion. The date of despatch as per the above is 15.11.2014, but the date of receipt is 13.11.2014! In view of this and on an overall analysis of the submissions of both the parties and the documents placed by either side, it is clear to us that the Revenue has not been able to establish the date of receipt by the recipient and hence, we have no choice but to go with the contentions of the assessee as regards receipt of the order is concerned. What emerges by this is that the first appeal filed by the assessee before the First Appellate Authority is within the prescribed period of limitation. The appellant should not suffer for no fault on its part and hence, it is deemed proper to set aside the impugned order with a direction to the First Appellate Authority to pass a fresh order on merits after hearing the appellant and following the principles of natural justice - appeal partly allowed, by way of remand.
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