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TMI Blog2018 (4) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Mr.K.S.Ravi, SSC ORDER Mr.K.S.Ravi, learned Senior Standing Counsel accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner has challenged the order passed by the respondent in Order in Appeal No.79/2017 (CTA-I) dated 21.8.2017, by which, the appeal filed by the petitioner challenging the Order in Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted by the petitioner much prior to the filing of the appeal i.e. on 01.7.2016. 4. However, the mistake committed by the petitioner is that the appeal petition was presented before the wrong forum i.e. instead of filing the appeal in the office of the respondent, the appeal was filed in the office of the Commissioner of Central Excise and Service Tax (Appeals), Large Tax Payers Unit, which is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner made submissions on the merits of the matter. However, by the impugned order, the respondent dismissed the petitioner's appeal as time barred by reckoning the date of filing of the appeal as 03.10.2016 and holding that the appeal has been filed beyond the condonable period of limitation as provided under Section 85 of the Finance Act, 1994. 6. From the above facts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax (Appeals), Large Tax Payers Unit realized that the appeal has been presented before the wrong forum and hence, forwarded the same to the respondent. Thus, for all practical purposes, the date of filing should be taken as 06.7.2016. If the same is reckoned, the appeal is well within the period of limitation. 7. For all the above reasons, the writ petition is allowed, the impugned order is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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