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2017 (11) TMI 38

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..... ned by the first appellate authority. The findings of the first appellate authority are as under: "4. Before going into the merits of the case, the admissibility of the appeal in trms of the statutory provisions is required to be examined; the statutory provisions contained under Section 85 of the Finance Act, 1994 read as under: [(3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill 2012 receives the assent of the president, relating to service tax, interest or penalty under this chapter: Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient caus .....

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..... of Service Tax, Hyderabad-IV Commissionerate. In this regard, I find that though the office seal of Hyderabad IV Commissionerate is appended and appearing on the said papers, they lack authentication in the form of signed acknowledgement by the Departmental Officer receiving the said documents in the said Office and there is no explanation coming from the appellants as to why they failed to get the acknowledgement while filing the appeal. Thus, in my considered opinion, the appellants failed to establish that the impugned appeal papers were filed in the Hyderabad IV Commissionerate on 18.03.2014. 4.3 As regards the case of Prashanth Projects. Ltd. cited supra by the appeallants in support of their claim, the facts of the said case are di .....

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..... Service Tax, tghe assessee cannot contend that appeal was filed before the wrong Forum and that would save the limitation ... I further notice that the said decision was endorsed by the Hon'ble Supreme Court also while dismissing the SLP filed by the appellants therein and upholding the above decision of the Hon'ble High Court of Madras as reported in 2013(32)S.T.R. J78 (S.C.)]. 4. I find that the only and entire argument of Ld. Counsel is that they had filed the appeal in the Office of Hyderabad-IV Commissionerate which is wrong Forum, instead of Commissioner of Service Tax (Appeals), Hyderabad. All these facts have been appreciated by the first appellate authority and recorded his findings as reproduced herein above. 5. In my considered .....

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