2021 (11) TMI 594 - AT - Central Excise

Maintainability of appeal - dismissal on the ground of time bar - non-exclusion of period in obtaining the certified copy i.e. the period from 22.05.2018 till 17.07.2018 - HELD THAT - The fact of service of the photocopy on 14.05.2018 as well as application for certified dated 22.05.2018 and the issue of certified copy on 11.07.2018 and service of the same by post on 17.07.2018, are undisputed. The ld. Commissioner (Appeals) has erred in not excluding the period in obtaining the certified copy i.e. the period from 22.05.2018 till 17.07.2018. Further, in the facts and circumstances, the date of service of the order-in-original is held to be 17.07.2018, (certified copy), as assessee cannot file appeal before the Commissioner (Appeals), without certified copy. The appeal has been filed within 90 days from the date of service and the delay is hereby condoned - the appeal is allowed by way of remand to the Original Adjudicating Authority, for decision on merits.

Summary

Issues: Appeal against dismissal on the ground of time bar

Analysis:
1. The appellant, a manufacturer of plywood and commercial board, availed SSI exemption but was alleged to have wrongly utilized cenvat credit and misstated closing stock to evade excise duty, leading to a demand notice for the period 2002-2004.
2. A fire incident in 2005 caused factory closure, hindering response to the show cause notice. An ex-parte order confirmed the demand, imposing penalties.
3. Disputes arose regarding the service of orders, with the appellant denying receipt of notices and certificates, leading to legal battles and delays in proceedings.
4. The appellant, after various legal actions, finally filed an appeal before the Commissioner (Appeals), which was rejected as time-barred due to a delay in filing beyond the prescribed period.
5. The Tribunal found errors in the Commissioner's decision, noting the undisputed dates of service of documents and the need for a certified copy for appeal filing.
6. Condoning the delay, the Tribunal set aside the Commissioner's order, allowing the appeal by remanding the case to the Original Adjudicating Authority for a decision on merits.

This detailed analysis covers the issues involved in the legal judgment, highlighting the procedural complexities, challenges faced by the appellant, and the Tribunal's decision to address the time bar issue and remand the case for further proceedings.