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Bright Advertising Pvt. Ltd. Versus Additional Commissioner of Service Tax And ORS.

2018 (1) TMI 563 - CALCUTTA HIGH COURT

Whether it was proper for the Tribunal to dismiss the appeal of the appellant on the ground of delay without considering the fact that the appellant was pursuing remedy before the Appellate authority of the first instance? - Held that: - since for about three years the appellant was pursuing relief from the First Appellate authority, that factor ought to have had been considered by the Tribunal while considering the appeal - the appellant’s case on the merit was not heard at the appellate st .....

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Advocate. Mr. Ananda Sen, Advocate. Mr. Arnab Chakraborty, Advocate. Mr. Pragya Bhowmick, Advocate. Mr.Avra Mazumder,Advocate For The Respondent : Mr. Amitabrata Roy, Advocate. Mr. A. Rajyashree, Advocate. ..for Deptt. Service Tax. Mr. Aniket Mitra,Advocate. ORDER The Court :-The appeal is admitted upon hearing learned Advocates for the parties on the following points, which in our opinion involve substantial questions of law:- i) Whether it was proper for the Tribunal to dismiss the appeal of t .....

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uted within the prescribed time or not. The appellant claims to have received the order of the adjudicating authority dated 30th September, 2009 on 8th October, 2009. The appellant preferred an appeal before the First Appellate authority, i. e., The Commissioner of Central Excise on 8th January, 2010, which the appellant contends was within the prescribed timeframe of three months as specified in Section 85(3) of the Finance Act, 1994. The First Appellate authority, however, dismissed the appeal .....

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ion for modification on the ground that under the provisions of Section 35G of the Central Excise Act, 1994, the said authority was not vested with the power to modify its own order. The next Appellate forum was the Customs Excise and Service Tax Appellant s Tribunal and the appellant preferred an appeal before the Tribunal on 22nd April, 2013. The Tribunal, however, dismissed the appeal on the ground of delay. It is this order which is under challenge before us. So far as the order under appeal .....

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