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TMI Blog2015 (6) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal on the ground that it was not received in time cannot be accepted. Referred case Radha Vinyl Pvt. Ltd. [2014 (3) TMI 621 - ANDHRA PRADESH HIGH COURT]. - Decided in favour of appellant. - W.P. No. 8536 of 2014 and M.P. No. 1 of 2014 - - - Dated:- 18-6-2014 - B. Rajendran, J. Shri S. Mohan M/s. King and Partridge, for the Appellant. Shri A.P. Srinivas, for the Respondent. ORDER By consent the main writ petition itself is taken up for final disposal. 2. The petitioner is a Partnership firm engaged in providing services under the category of Customs House Agent s Services. The Deputy Commissioner of Central Excise issued a show cause notice, dated 4-12-2009, demanding Service Tax of ₹ 1,39,097/-. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Andhra Pradesh High Court in Radha Vinyl Pvt. Ltd. v. The Commissioner of Income Tax and Another [2014-TIOL-408-HC-AP-II = 2014 (310) E.L.T. 490 (A.P.)], has categorically held that it cannot be said that there was no appeal pending before the Department inasmuch as there is no categorical denial of the fact that the petitioner filed the appeal before the Department, though the same has been addressed to the Deputy Commissioner of Income Tax. He would submit that in this case, admittedly the very adjudicating officer himself has received the appeal and therefore, the impugned order is liable to be set aside. 5. The learned counsel for the respondents admitted the fact that the appeal was received in time by the adjudicating officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them to file the same before the appropriate authority or in the alternative making over the appeal papers to the competent authority in the hierarchy. This exercise having not been done by the Department and the petitioner having never been informed of its appeal not being accepted on the technical ground that the same was addressed to the Deputy Commissioner of Income-tax (Appeals-II), it is not open for the Department to turn round and say that the appeal was not filed before the competent authority. Having regard to the facts of this case, we are satisfied that there was no lapse on the part of the petitioner in filing the declaration, and in our opinion, the authorities ought to have considered the declaration filed by the petitioner u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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