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2023 (6) TMI 294 - AT - Central ExciseMaintainability of appeal - time limitation - refund claim on account of value addition deductions for the period of June, July and September 2014 - HELD THAT:- The respondent has not been able to produce any material conclusively showing that the order dated 25.03.2019 was served on the same day i.e. 25.03.2019 itself. The dispatch register produced by the respondent only shows the dispatch and there is no material on record showing that the appellant was served the copy of the order on 25.03.2019 itself - Moreover, the authorized representative of the company Jugal Kishore Sharma has filed the affidavit stating that he got the copy of the said order by hand on 18.06.2019 and the same was communicated to the company on 22.06.2019 and thereafter admittedly the appeal was filed within the statutory period of limitation. The dismissal of the appeal on limitation is not sustainable in law - case remanded back to the Commissioner (Appeal) with the direction to decide the appeal on merits - appeal allowed by way of remand.
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