9911796707
TMI Blog2023 (10) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... ning refund to the respondent was signed on 26.2.2010. The same was issued only on 4.3.2010. The Commissioner (Appeals) computed the period of passing of the review order from the date of issue of the order (4.3.2010) and held that there is a delay of 8 days in passing the review order. The Commissioner (Appeals) has thus erroneously dismissed the appeal filed by the department. The learned AR adverted to the Order in Original and submitted that the seal/stamp impressed on the first page of the Order in Original by the Review Cell would show that the Order in Original was received by the Review Cell only on 11.3.2010. Without taking note of this date, which is the date of communication of the order to the Review Cell, the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Final Order No. 40183 and 40184/2023 dated 23.3.2023 in which the Tribunal had held that there is no ground to disbelieve the observations made by the Commissioner (Appeals) with regard to the delay in passing the review order. The learned counsel prayed that the appeal may be dismissed. 4. Heard both sides. 5. The very same issue of delay in passing the review order had come up before this Tribunal in several other matters. The Commissioner (Appeals) has noted in para 5 and 6 as under:- "5. In the present appeal, prima facie there exists a limitation aspect with regard to the review order under section 129D(3) which states:- (3) Every order under sub-section (1) of sub-section (2), as the case may be, shall be made within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was received by Reviewing Cell and apparently there is delay in passing the Review Order. The Commissioner (Appeals) has taken all effort to call for the files to check the date of receiving the order by the Reviewing Authority so as to avoid dismissing the appeals as time barred. His efforts did not see any result and had to dismiss the appeals as time barred. 12. We have perused the review order dated 09.06.2010 and 15.06.2010. Surprisingly, in both review order, the date of receiving the Order-in-Original by the Reviewing Cell is not mentioned. When Sub Section (3) of Section 129 D prescribes a time frame of three months from the date of receiving the order passed by adjudicating authority, it is necessary and would be convenient to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tually reviewed in time, they should have mentioned their findings while filing their appeal. It may have helped us to appreciate the situation better. On the converse if it was found that the Commissioner (Appeals) was correct they could have avoided filing an appeal thus saving a lot of unproductive work. 15. In the facts and circumstances of the matter we are strongly of the opinion that the seal seen affixed on the photo copy of the Orders-in-Original found in the annexure to the appeal filed by the department, purporting to show the date of receipt of the order in the review section, to be suspect. Moreover we have no reason to disbelieve the Commissioner (Appeals) that no evidence was placed before him as to the date on which the Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a judicial proceeding, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine, and whoever intentionally gives or fabricates false evidence in any other case, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine." 17. We are of the opinion that such incidents should not occur in future and considering that similar appeals are being noticed from time to time, we therefore direct the Registry to issue a copy of this order to the jurisdictional Principal Chief Commissioner who is directed to issue instructions to the Committee of Commissioners, so that appeals of this nature are fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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