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2018 (8) TMI 798 - AT - Service TaxTime Limitation - appeal stands filed after the normal period of three months provided for filing an appeal as also even after the extended period of three months for which the Commissioner (Appeals) is empowered to condone the delay - Held that:- After receipt of Order-in-Original, the appellant filed a rectification of mistake application before the Adjudicating Authority in terms of Section 74 of the Finance Act, 1994. The said Section provides for filing of such rectification applications within the period of two years and admittedly the ROM was filed by the assessee within the said period i.e., 16.08.2011. The same was rejected by the authority on 15.02.2012, which order was challenged before the Commissioner (Appeals). Whether the date of the original order has to be taken as the relevant date for the purpose of computing the limitation or the date on which the ROM Order was passed, has to be considered as the relevant date? - Held that:- The issue stands considered by the Tribunal in the case of Sree Lotus Exports vs. Commissioner of Central Excise, Trichy [2011 (6) TMI 360 - CESTAT, CHENNAI] and in the case of United Corporation vs. Commissioner of C. EX. Chandigarh [2015 (6) TMI 1033 - CESTAT NEW DELHI], it stands held that the time period of filing appeal has to be reckoned from the date of rejection of ROM Application. Thus, the relevant date would be 15.02.2012 and the appeal filed on 19.07.2012 would be within the powers of Commissioner (Appeals), for condoning the delay if any. Matter remanded to Commissioner (Appeals) to decide the limitation aspect - appeal allowed by way of remand.
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