2017 (9) TMI 1909 - AT - Service Tax

Condonation of delay in filing appeal - service and receipt of notice - Time limitation - case of the Revenue is that the order dated 13-9-2013 was dispatched to the appellant through speed post on 1-10-2013 but acknowledged receipt for the same has not been produced on record - HELD THAT - The case of the appellant is that they received the adjudication order only on 4-6-2014 and on receipt of the same, they filed appeal before the Commissioner (Appeals) on 4-8-2014, which is well within the time. Therefore, the appellant prays that the delay is condoned. As the acknowledgment receipt of despatch of adjudication order through speed post is missing, in that circumstance, benefit of doubt goes in favour of the appellant. Thus, the appellant has filed the appeal before Commissioner (Appeals) within time and if there is any delay, the same is condoned - Considering the fact that Ld. Commissioner (Appeals) has not decided the issue on merits, by setting aside the impugned order, the matter is remanded back to the Ld. Commissioner (Appeals) to decide the issue on merits after affording reasonable opportunity of hearing to the appellant. Appeal allowed by way of remand.

Summary

Issues: Appeal dismissal as time-barred

Analysis:
The appellant appealed against an order dismissing their appeal as time-barred. The adjudication order was dispatched on 30-9-2013, but the acknowledgment receipt was not produced. The appellant filed the appeal on 4-8-2014. The Revenue claimed dispatch on 1-10-2013, but the appellant received it on 4-6-2014. The appellant's appeal was considered timely, and the delay was condoned due to the missing acknowledgment receipt, benefitting the appellant. The Tribunal held the appeal was filed within time and remanded the matter for a decision on merits by the Ld. Commissioner (Appeals).

Outcome:
The Tribunal allowed the appeal by way of remand, directing the Ld. Commissioner (Appeals) to decide the issue on merits after providing a reasonable opportunity of hearing to the appellant. The impugned order was set aside, emphasizing the importance of deciding the case based on merits.

Conclusion:
The judgment highlights the significance of timely appeals and the need for proper documentation such as acknowledgment receipts. It showcases the Tribunal's approach to granting the benefit of doubt to the appellant in the absence of conclusive evidence. The decision to remand the matter for a decision on merits underscores the importance of a thorough examination of all aspects of a case before reaching a final conclusion.