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2016 (12) TMI 1129 - CESTAT, KOLKATAMaintainability of appeal - appeal was filed after a delay of 18 months - whether appeal time barred or not? - Held that: - In the event of non-availability of Commissioner at the headquarters the ADC/JC present in the headquarters in Patna (who was having authority to do so) was marking the dak and then passed on the letters to the CCE Cell. Both the OIO and its corrigendum are not received even by the CCE Cell. It is rightly concluded by the inquiry report that non-receipt of both the OIO and its corrigendum in CCE Cell and RRA branch of the Reviewing Authority cannot be a sheer coincidence. In view of the facts brought on record by inquiry report dated 07.06.2012 there is no reason as to why 18.11.2011 should not be considered as the date of receipt of OIO dated 29.03.2010 as the date of receipt by the Reviewing Authority. The appeal in the present case was filed on 02.02.2012 which is within a period of 3 months from the date of receipt of OIO dated 29.03.2010 - appeal was filed in time. Appeal filed by the Revenue is allowed by way of remand to the First Appellate Authority who should restore the appeal to its original number and decide the issue on merits - appeal allowed by way of remand.
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