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TMI Blog2016 (11) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Mr. R. Dubey, learned counsel, for the appellant and Mr. S. C. Keyal, learned Assistant Solicitor General of India. This appeal under Section 35G of the Central Excise Act, 1944, is directed against the order, dated 23.03.2015, passed by the Customs, Excise & Service Tax Appellate Tribunal, Kolkata, in Appeal No.ST 71437/2013 whereby it has affirmed order dated 08.10.2013 passed by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant filed an appeal before the Commissioner (Appeals) under Section 85 of the Act, but it was dismissed vide order dated 08.10.2013 on the ground of being barred by 277 days from the date of dispatch of order. The Commissioner also held that form of verification of appeal was not signed by the proper authority of appellant and, therefore, the appeal deserved to be dismissed even on this gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise (Appeals).] (2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner. (3) An appeal shall be presented within three months from the date of receipt of the decision or order of [such adjudicating authority], relating to service tax, interest or penalty under this Chapter [made before the date on which the Finance Bill, 2012 receives the assent of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is also that it actually obtained the certified copy of order on 28.2.2011 and filed the appeal on 27.5.2011 i.e. within 3 months as provided under Section 85 of the Act. The learned counsel for respondent fairly admitted that the office of adjudicating authority failed to produce any acknowledgement receipt of the appellant to show on which date order was received. The learned counsel al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the date of dispatch of order instead of from the date of its receipt by the appellant and dismissing the appeal on the ground of limitation. Likewise, Commissioner (Appeals) also committed an illegality in dismissing the appeal merely because verification of appeal in the office of the appellant was not properly done. In all fairness, Commissioner (Appeals) should have given an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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