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Virchow Biotech Pvt. Ltd. Versus CCCE & ST Hyderabad-IV

2017 (11) TMI 38 - CESTAT HYDERABAD

Maintainability of appeal - appropriate forum to file appeal - Held that: - the only and entire argument of Ld. Counsel is that they had filed the appeal in the Office of Hyderabad-IV Commissionerate which is wrong Forum, instead of Commissioner of Service Tax (Appeals), Hyderabad - appeal dismissed being not maintainable. - ST/30236/2017 - A/31730/2017 - Dated:- 23-10-2017 - Mr. M.V. Ravindran, Member (Judicial) Sri M. Rajendran, Advocate for the Appellant Shri P.M. Raj Kumar, Superintendent/AR .....

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under: 4. Before going into the merits of the case, the admissibility of the appeal in trms of the statutory provisions is required to be examined; the statutory provisions contained under Section 85 of the Finance Act, 1994 read as under: [(3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill 2012 receives the assent of the president, relating to service tax, interest or penalty un .....

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the date of such receipt. It is contended by the appellants that the appeal against the impugned order was filed by them on 18.03.2014 in the Office of the Commissioner to Customs, Central Excise & Service Tax, Hyderabad-IV Commissionerate, instead of Commissioner (Appeals) Service Tax, Hyderabad. I have gone through the correspondence made by the Office of the Commissioner of Customs, Central Excise & Service Tax, Hyderabad-IV Commissionerate with the appellants in this regard. I find t .....

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oceedings, the appellants produced documents which are purported tobe the original appeal dated 18.03.2014 filed by them with the Office of the Commissioner of Service Tax, Hyderabad-IV Commissionerate. In this regard, I find that though the office seal of Hyderabad IV Commissionerate is appended and appearing on the said papers, they lack authentication in the form of signed acknowledgement by the Departmental Officer receiving the said documents in the said Office and there is no explanation c .....

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l with the wrong authority was acknolwedged and confirmed by the authorities where the appeal was filed wrongly, whereas in the instant appeal there is no evidence to show that the said appeal was filed in Hyderabad IV Commissinerate inasmuch as their inward Register apparently did not show any such entry during the material period. Thus, I find that the case law cited by the appellants is not of any support to their case. 4.4 From the above foregoing, I find that the instant appeal has not been .....

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