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2023 (5) TMI 776 - AT - CustomsMaintainability of appeal - time barred or not - appellant claimed to have received copy of Order-in-Original beyond the time limitation - HELD THAT - Commissioner (Appeals) has held that the appellant had received copy of Order-in-Original on 05.08.2019 and therefore the appeal was time barred. It is found that on 05.08.2019 copy of the Order-in-Original was given to Shri Sumit Tawari and not the appellant and therefore the date of service of Order-in-Original on the appellant is 27.09.2019. Therefore, appeal filed before Commissioner (Appeals) is within the limitation provided by law. The impugned Order-in- Appeal is set aside and matter remanded to Commissioner (Appeals) for decision on merit - appeal allowed by way of remand.
Issues: Appeal dismissed as time-barred; Date of service of Order-in-Original; Appeal filed within limitation period.
In the present case, the appeal was directed against an Order-in-Appeal that had been rejected as time-barred by the Learned Commissioner (Appeals). The proceedings involved a show cause notice dated 13.12.2016, where the appellant had two addresses - one in Hinjewadi, Pune, and another in Ranjangaon MIDC, Taluka Shirur, District Ahmednagar. Despite a letter sent to the Hinjewadi address being returned, the Order-in-Original issued on 12.02.2018 was addressed to that same address. However, a copy of the Order-in-Original was obtained by Shri. Sumit Tawari through an RTI application on 29.07.2019, and the appellant received an attested copy on 27.09.2019, following a request made on 19.09.2019 to enable them to file an appeal. The Commissioner (Appeals) had determined that the appellant received the copy of the Order-in-Original on 05.08.2019, deeming the appeal time-barred. However, it was clarified that the copy was actually given to Shri Sumit Tawari on that date, not directly to the appellant. Consequently, the date of service of the Order-in-Original on the appellant was considered to be 27.09.2019. As a result, the appeal filed before the Commissioner (Appeals) was found to be within the limitation period prescribed by law. Based on the above finding, the impugned Order-in-Appeal was set aside, and the matter was remanded to the Commissioner (Appeals) for a decision on the merits of the case. Ultimately, the appeal was allowed by way of remand, ensuring that the appellant's right to present their case was preserved, and the issue of timeliness was appropriately addressed.
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