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TMI Blog2013 (10) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the verification have been signed by the appellant’s authorised signatory. If that be so, the appeal in our view was correctly filed before the first appellate authority. As indicated hereinabove, we are of the view that the first appellate authority is acknowledging the receipt of letter dated 05.60.13 from the appellant; but does not consider to check with his department, as much as the said letter specifically indicates that the copy of the letter was forwarded to the Additional Commissioner, Service Tax, Ahmedabad. Suffice to say that he could have verified the facts, merely writing or informing the appellant that his appeal cannot be heard as his appeal was not received, seems to be incorrect proposition of the law and not in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch letter, the office of the first appellate authority vide letter dated 08.03.13 informed that no appeal has been registered by their office as claimed by the assessee. The said letter was also followed up by the letter dated 05.04.13 informing the assessee in the same manner. It is to be noticed that the appellant while filing the appeal before the first appellate authority had also endorsed copy of the appeal to the office of the Additional Commissioner (Service Tax), Ahmedabad, Central Excise, Ambawadi, Ahmedabad. We find that there was no attempt made by the lower authorities to get this matter clarified and verified from the office of the Additional Commissioner of Service Tax, Ahmedabad as to whether a copy was received in their offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be some gap in the office of the Commissioner (Appeals) which needs to be rectified by his office. 5. In view of the foregoing, we are of the view that the first appellate authority should consider that there is receipt of the appeal, in our view the first appellate authority should direct appellant to reconstruct the appeal if the same is not traced in his office, which observation is due to the fact that the appellant has been able to show us copies of the ST-4 appeals which were signed by their authorised signatory. Learned first appellate authority should take up the issue for disposal on merits and pass an order after following the principles of natural justice. 6. Stay petition and appeal are disposed of as indicated hereinab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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