2018 (5) TMI 979 - AT - Service Tax

Condonation of delay of 31 days in filing appeal - time limitation - sub-section (3A) of Section 85 - Held that - the order-in-original was received by the appellant on 3.3.2015 and appeal was filed on 2.6.2015 i.e. well within the three months time of condonable period - the appeal before the Commissioner (Appeals) was well within the condonable period - appeal is allowed by way of remand to the Commissioner (Appeals) for deciding the matter on merits.

Summary

Issues: Appeal dismissal on the ground of time bar

Analysis:
The Commissioner (Appeals) dismissed the appeal citing a delay of 31 days in filing the appeal, which was beyond the prescribed period for condonation of delay under Section 85(3A). The appellant received the order on 3.3.2015 and filed the appeal on 2.6.2015, one day before the expiry of the condonable period. The appellant argued that the appeal was filed within the permissible time frame as per the provisions of Section 85(3A).

Decision:
After considering the submissions, the Member (Judicial) found that the appeal was filed well within the three months' condonable period, contrary to the Commissioner (Appeals)'s interpretation. Consequently, the impugned order was set aside, and the appeal was allowed by remanding it to the Commissioner (Appeals) for a decision on the merits without considering the issue of limitation. The judgment highlights the importance of adhering to the prescribed timelines for filing appeals and the authority's duty to correctly interpret relevant legal provisions to ensure justice is served.