9911796707
TMI Blog2014 (11) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms.Bhuvneshwari Pathak, Advocate O R D E R We have examined the impugned order dated 13.05.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (?Tribunal?, in short). After noticing the facts, in paragraphs 7 and 8, the Tribunal has observed: 7. I do not agree with the learned advocate that the Revenue authorities are not required to look into the limitation aspect. Admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the office. In my view, the above findings are self-contrary. On one hand the Asstt. Commissioner is accepting the presence of the refund claim application in the office record and on the other hand has observed that the same does not show the receipt. If the same was actually not filed by the appellant, I really fail to understand as to how the said letter travelled up to the concerned file and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. Mr. J.K.Mittal, counsel appearing for the appellant, submits that they want an early adjudication. It is open for the appellant to file an appropriate application before the Authorities for early disposal and if any such application is filed, we hope and trust that the Authorities concerned will expedite the hearing. Mr. Mittal also states that the name of the appellant has been wrongly ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
