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2023 (5) TMI 755 - AT - Central ExciseMaintainability of appeal - time limitation - letter for personal hearing and original order sent in different addresses - HELD THAT - From the perusal of the letter dated 27.06.2019 fixing the date of personal hearing, it is observed that the letter fixing the personal hearing has been issued to the appellant at their new address whereas the order-in-original has been issued at the old address of the appellant - Revenue has not been able to show that the order in the present case was received by the appellant prior to the date stated by them, i.e. 20.03.2020. Hon ble Supreme Court vide order dated 10.01.2022 in Suo Motu Writ Petition (C) No.3/2020 2022 (1) TMI 385 - SC ORDER has observed that In cases where the limitation would have expired during the period between 15-3-2020 till 28-2-2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 1-3-2022. In the event the actual balance period of limitation remaining, with effect from 1-3-2022 is greater than 90 days, that longer period shall apply. In view of the above order of the Hon ble Supreme Court, it is found that the entire period of delay is covered by this order and effectively there is no delay in filing the appeal before the Commissioner (Appeals). Accordingly the order of the Commissioner (Appeals) cannot be sustained - Commissioner (Appeals) has not considered the issue on merits and has disposed of the appeal filed on the ground of limitation only. As the said order disposing of the appeal of the appellant on the ground of limitation cannot be upheld, the matter needs to be remanded back to the Commissioner (Appeals) for considering the issue on merits. Appeal allowed by way of remand.
Issues:
1. Early hearing applications for appeals. 2. Validity of service and receipt of order-in-original. 3. Delay in filing appeal and the impact of COVID-19. 4. Application of the Taxation and other laws (Relaxation and Amendment of Certain Provisions) Act, 2020. 5. Interpretation of the Hon'ble Supreme Court's order on limitation periods. Issue 1: Early Hearing Applications for Appeals The appellants filed miscellaneous applications for early hearing of the appeals, citing grounds related to the receipt of intimation and the dispatch of the order-in-original. The Tribunal found the reasons justifiable and allowed the early hearing applications. Issue 2: Validity of Service and Receipt of Order-in-Original The dispute revolved around whether the order-in-original was received by the appellant in time to file the appeal within the prescribed period. The appellant claimed the order was received on 19.03.2020, while the Commissioner (Appeals) dismissed the appeal for delay. The Tribunal noted discrepancies in the address used for communication and the actual receipt of the order, ultimately remanding the matter back for consideration on merits. Issue 3: Delay in Filing Appeal and the Impact of COVID-19 The appellant changed their address, and there were discrepancies in the dispatch and receipt of the order-in-original. The appeal was filed during the COVID-19 period, and the appellant argued that the delay in filing was due to lockdown and shifting offices. The Tribunal considered these factors, especially the exclusion of certain periods for limitation purposes, as per the Taxation and other laws Act, 2020. Issue 4: Application of the Taxation and Other Laws Act, 2020 The Tribunal analyzed the impact of the Taxation and other laws Act, 2020, which excluded certain periods for limitation purposes. The appellant's argument regarding the exclusion of the period from 19.03.2020 to 29.06.2020 was considered in light of this Act. Issue 5: Interpretation of the Hon'ble Supreme Court's Order on Limitation Periods The Tribunal referred to the Hon'ble Supreme Court's order dated 10.01.2022, which excluded certain periods for limitation purposes due to the impact of COVID-19. Applying this order, the Tribunal found that the delay in filing the appeal was effectively covered, leading to the allowance of the appeals and remand for consideration on merits. This detailed analysis covers the various issues involved in the legal judgment, highlighting the arguments presented, the Tribunal's considerations, and the ultimate decision reached in each aspect of the case.
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