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2014 (10) TMI 684 - AT - Service TaxMaintainability of appeal - Bar of limitation - Delay in receipt of order - Held that - Adjudication order was dispatched through post on 30-3-2010 and the observation of the Commissioner (Appeals) in the impugned order is that the same has been received by the appellant on 30-3-2010. The said observation of the Commissioner (Appeals) is not sustainable as the order which had been dispatched on 30-3-2010 could not be delivered by the Postal authorities on the same day. In the absence of any evidence on record of the service of the order on the same day, the observation of the Commissioner (Appeals) is not sustainable in the eyes of law whereas the appellant has produced the inward register showing the receipt of the said order on 3-4-2010. In the absence of any contrary evidence, the evidence produced by the appellant is acceptable. Therefore, I hold that the adjudication order was served on the appellant on 3-4-2010 and against the said order, the appeal was filed by the appellant on 3-6-2010, i.e. within 90 days of the communication of the adjudication order - Matter remanded back - Decided in favour of assessee.
Issues: Appeal against dismissal of appeal as time-barred.
Analysis: The appellant filed an appeal against the impugned order, which was dismissed by the Commissioner (Appeals) as time-barred. The appellant contended that they received the adjudication order on 3-4-2010, whereas the Commissioner (Appeals) stated it was received on 30-3-2010. The Tribunal found that the order dispatched on 30-3-2010 could not have been delivered on the same day. The appellant provided the inward register as evidence of receiving the order on 3-4-2010, which the Tribunal deemed acceptable. Consequently, the Tribunal held that the appeal filed on 3-6-2010 was within the 90-day limit from the communication of the adjudication order. Therefore, the impugned order was set aside, and the appeal was allowed to be remanded back to the Commissioner (Appeals) for a decision on merits after providing a reasonable opportunity to the appellant to present their case.
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