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2019 (9) TMI 244 - HC - Service TaxMaintainability of appeal - appeal was filed belatedly without any condonation application - HELD THAT:- Once appeal was registered, without noting any delay and without notice to the appellant, the Appellate Authority could not have held that the appeal was not maintainable as it was barred by limitation. It is to be noted that the appeal was not found defective as it was unaccompanied by any delay petition and the appeal was registered. If there was any delay involved, the Office ought to have brought it to the notice of the petitioner with regard to the delay involved, so as to give an opportunity to the petitioner to explain the delay - Once appeal was registered, without noting any delay and without notice to the appellant, the Appellate Authority could not have held that the appeal was not maintainable as it was barred by limitation. The delay involved even according to calculation of the Appellate Authority is around five days. The date on which the appeal is received in the Office will have to be calculated for reckoning the limitation. Since the appeal was received in the Office on 31.8.2018, that date has to be taken for reckoning the limitation. The date of registration of the appeal is purely an administrative matter within the office. That cannot be reckoned for the purpose of limitation. There is no delay in filing appeal - appeal restored.
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