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2023 (2) TMI 233 - CESTAT AHMEDABADMaintainability of appeal - time limitation - appeal of the appellant dismissed only on the ground of limitation as the appeal was filed beyond 90 days from the date of receipt of the order - HELD THAT:- As regard the limitation the learned Counsel has emphatically submitted that the order was not served in terms of Section 37C and he also placed heavy reliance on the Supreme Court judgment in the case of SARAL WIRE CRAFT PVT. LTD. VERSUS COMMISSIONER CUSTOMS, CENTRAL EXCISE AND SERVICE TAX & OTHERS [2015 (7) TMI 894 - SUPREME COURT] - It is found that this legal aspect has not been examined properly by the learned Commissioner (Appeals). Therefore, the learned Commissioner (Appeals) needs to examine regarding the provision of service of order in the light of Apex Court judgment cited by the appellant. The appeal is allowed by way of remand to the Commissioner (Appeals).
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