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TMI Blog2022 (7) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... by invoking the principle enumerated under Section 6 of the Indian Limitation Act and the matter is remanded back to the Commissioner (Appeals) for a de novo hearing on merit of the appeal against the order passed by the refund sanctioning authority. The Commissioner (Appeals) is supposed to give his/her findings also on the nature of refund claim if made as a claim on rebate or claim on deposit made under mistake of fact, which reference to the judicial precedent - Delay of 1354 days in filing both appeals before the Commissioner (Appeals) is hereby condoned and the matter is remanded back for a de novo hearing. - Service Tax Appeal No. 86983-86984 of 2019 - A/85639-85640/2022 - Dated:- 14-7-2022 - DR. SUVENDU KUMAR PATI, MEMBER (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory power for about 15 months due to haemorrhagic bleeding and injury in brain and only after complete recovery he took up management of the company that was going through a very bad phase and immediately after attending normal health condition, he filed appeal before the Commissioner (Appeals). In submitting the decision of this Tribunal passed in Yapp India Automotive Systems Pvt. Ltd. Vs. CCE ST Pune-I, 2019 (365) ELT 109 (Tri.-Mum.) and by the Apex Court in case of the Collector, Land Acquisition Vs. Mst. Katiji, MANU/SC/0460/1987, Popat and Kotech Property Vs. State Bank of India Staff Association, MANU/SC/0516/2005, Manoranjan Pradhan Vs. Union of India MANU/MH/1992/2016, State of Bihar and Ors. Vs. Kameshwar Prasad Singh, MANU/SC/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax reported in 2019 (2) TMI 1822 CESTAT-New Delhi and M/s. Bilt Graphic Paper Products Ltd. Vs. CCE, Nagpur reported in 2019-TIOL-2354-CESTAT-MUM and argued that both the Benches, being Division Bench, have refused to acknowledge the principle laid in Yapp India Automotive Systems Pvt. Ltd. cited supra by holding that artificial distinction is made between the writ jurisdiction and appellate jurisdiction of the Tribunal. Further, the ratio laid in Yapp India Automotive Systems Pvt. Ltd. was held to be per-incurium that can not to be followed, as has been held in M/s. Bilt Graphic Paper Products Ltd., for which he prayed for no interference in the order passed by the Commissioner (Appeals). 6. On perusal of the case record, additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omotive Systems Pvt. Ltd., cited supra was made. Further, as has been held in the Yapp India Automotive Systems Pvt. Ltd. judgment this Tribunal has not been divested of its power to condone the delay and remand the appeal for re-adjudication otherwise an express restriction would have been made in the Customs Act itself under Section 129A or Section 86 of Finance Act, 1994. More importantly the Respondent-Department has withdrawn the appeal filed against Yapp India Automotive Systems Pvt. Ltd. order from the Hon'ble High Court of Bombay making its findings a binding precedent. Therefore, in acceptance of the death of Managing Director and brain haemorrhage of the present Director of the Appellant Company as legal disability due to ment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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