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TMI Blog2017 (11) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... YD-EXCUS-000-APP-0305-16-17-ST, Dated 13.02.2017. 2. Heard both sides and perused records. 3. The appeal has been dismissed by the first appellate authority on the question of limitation i.e. appeal has been filed beyond the statutory period and as also beyond the period that could be condoned 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed this forum that there was no entry with regard to appeal filed on 18.03.2014 with appeals section of Hyderabad IV Commissionerate. 4.2 During the appeal proceedings, the appellants produced documents which are purported tobe the original appeal dated 18.03.2014 filed by them with the Office of the Commissioner 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 172 (Mad), while upholding the above Tribunal's decision observed Appeal filed before wrong forum by mistake No entry in the IC Register or Service Tax Commissionerate of the receipt of appeal As per the entry, when the appeal filed by assessee against the Order-in-Original was not received by office of Commissioner of 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 ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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