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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 ..... he copy of the Order in Original. That apart, the appeal was filed on 06.7.2016 before the wrong forum - The stand taken by the petitioner stood vindicated after the office of the Commissioner of Central Excise and Service 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allenging the Order in Original bearing No.73/2016 (ST-1) dated 29.2.2016 was dismissed as time barred. 3. The following facts would be sufficient to take a decision as to what relief the petitioner would be entitled to in this writ petition : The Order in Original was passed on 29.2.2016 by the Joint Commissioner of Service Tax, ST-I Commissionerate and the order was issued on 29.4.2016 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge Tax Payers Unit, which is also in the same building complex. On realizing the mistake, their counsel represented before the office of the Commissioner of Central Excise and Service Tax (Appeals), Large Tax Payers Unit either to return the appeal papers or to forward the same to the respondent for consideration. 5. However, only on 03.10.2016, the office of the Commissioner of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1994. 6. From the above facts, it is clear that the petitioner effected the predeposit on 01.7.2016, which is admittedly within the period of 30 days from the date, on which, the petitioner received the copy of the Order in Original. That apart, the appeal was filed on 06.7.2016 before the wrong forum. What is important to note is that the office of the respondent as well as the office of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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