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TMI Blog2015 (9) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... with the adjudicating authority should be excluded for the purpose of computation of the limitation period provided in the statute for filing the appeal before the ld. Commissioner (Appeals) - since the appeal was filed by the appellant before the ld. Commissioner (Appeals) on 03.01.2011, upon receipt of the communication from the adjudicating authority on 28.12.2010, filing of the appeal is not barred by limitation of time - matter remanded back to the ld. Commissioner (Appeals) for deciding the appeal on merits - appeal allowed by way of remand. - E/1757/2011-EX[SM] - A/54333/2015-SM[BR] - Dated:- 11-9-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. R. Santhanam, Advocate And Mr. Bharat Agarwal, Advocate - For Appellant Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the Adjudication order pursuant to the directions vide letter dated 28.12.2010. 3. The ld. Advocate has filed an affidavit executed by the authorised officer of the appellant to state that the events explained in the above date chart is true and correct. The ld. Advocate further submitted that the time taken for pursuing the matter before the adjudicating authority for rectification of mistake in the adjudication order i.e. from 01.10.2010 to 28.12.2010, should be excluded for computation of limitation period for filing appeal in terms of Section 14 of the Limitation Act, 1963. Thus, according to the ld. Advocate, there is no delay in filing of appeal before the Commissioner (Appeals). To justify his said stand, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the original authority vide letter dated 28.12.2010 stating inter alia , to adopt appellate remedy, which is the legal right of the assessee, if he is not satisfied with the Adjudication order. 7. On perusal of the above correspondences exchanged between the appellant and the original authority, I find that though the appellant was required to file the appeal against the Adjudication order dated 09.09.2010, but preferred to intimate his grievance once again to the original authority for sanction of refund amount. The request of the appellant was entertained by the original authority and upon direction for availing the appellate remedy, the appellant had filed appeal before the Commissioner (Appeals) within 60 days from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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