TMI Blog2016 (12) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... adquarters 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent (s) Per Shri H.K. Thakur 1. This appeal has been filed by the Revenue against Order-in-Appeal No.157/Pat/S.Tax/Appeal/2013 dated 20.05.2013 passed by the Commissioner (Appeals), Customs, Central Excise Service Tax, Patna as First Appellate Authority. Under this OIA dt.20.05.2013 the First Appellate Authority has rejected the appeal filed by the Revenue as time barred as the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 was received by the Reviewing Authority/RRA branch on 18.11.2011. That the above inquiry report was also brought to the notice of the First Appellate Authority but he has held that since the OIO dated 29.03.2010 and its corrigendum were received by the concerned Additional Assistant Commissioner and the Range Superintendent, therefore, appeal is time barred. 4. Heard Ld. AR and perused the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the concerned Commissioner. In the inquiry report dated 07.06.2012 it has been reported that both the OIO and its corrigendum were not received either in the RRA section or CCE Cell . It is also observed from paragraph-10 of the inquiry report dated 07.06.2012 that the regular Commissioner of Patna Commissionerate was not available, therefore, Commissioner of Central Excise, Ranchi was holdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of receipt of OIO dated 29.03.2010. 5. In view of the above observations OIA dated 20.05.2013 passed by the First Appellate Authority is set aside by holding that appeal was filed in time by the department before the First Appellate Authority. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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