2012 (9) TMI 668 - AT - Service Tax

Maintainability of appeal limitation - appeal which was pending before the Commissioner (Appeals) was not an appeal filed by the assessee but an appeal wrongly filed by the department, at the relevant point of time there being no provision to file such an appeal Held that - since the original authority had passed an order on merits in favour of the appellant, he had no occasion to deal with the question of limitation. Question of limitation which has been raised by the appellant has not been dealt with by the jurisdictional Commissioner exercising revisionary power. matter remanded to the Commissioner for fresh decision

Summary

Issues: Jurisdiction of Commissioner (Appeals), Question of Limitation

Jurisdiction of Commissioner (Appeals:
The judgment addresses the issue of jurisdiction of the Commissioner (Appeals) in relation to an appeal filed by the department, not the assessee. The Commissioner rightly rejected the department's appeal as not maintainable due to the absence of a provision for such an appeal at that time. The Tribunal found that no valid appeal was pending before the Commissioner (Appeals) during the material time. Consequently, the preliminary objection against the impugned order in revision was dismissed.

Question of Limitation:
The appellant raised the question of limitation before both the original authority and the revisional authority. However, the revisional authority did not address this issue, assuming it was not raised before the original authority. Since the original authority had already ruled in favor of the appellant on merits, it did not delve into the question of limitation. As a result, the Tribunal set aside the impugned order and remanded the matter to the Commissioner for a fresh decision, emphasizing the need to consider the question of limitation. The appellants were granted a reasonable opportunity of hearing, and their stay petition was allowed.

This judgment underscores the importance of proper jurisdiction in appeals and the necessity for authorities to address all raised issues, including questions of limitation, to ensure a fair and comprehensive decision-making process.