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TMI Blog2025 (4) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... case. 3. The learned Counsel for the appellant submits that the Commissioner (Appeals) has dismissed their appeal as time barred by holding that the appellant has not filed the appeal within the statutory period as prescribed under Section 35F of the Central Excise Act, 1944. The learned Counsel further submits that the Order-in-Original was passed on 21.02.2018 and was received on 12.03.2018 and the appellant filed the appeal before the Commissioner (Appeals) on 02.05.2018; copy of the appeal was submitted in the office of Assistant Commissioner, CGST, Mohali physically vide Diary/Receipt No. 35 dated 02.05.2018 and one copy of the same was sent to the Commissioner (Appeals), Ludhiana by post after depositing 7.5% i.e. Rs.4,291/- vide Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter was remanded to the Commissioner (Appeals) to find out whether the assessee filed the appeal before the Assistant Commissioner and if it is found that the assessee has filed the appeal before the Assistant Commissioner, then the period, during which the appeal was kept pending with the Assistant Commissioner, should be excluded from the computation of the period prescribed for filing the appeal before the Commissioner (Appeals). 3. On the other hand, the learned Authorized Representative for the department reiterates the findings of the impugned order and submits that the appeal filed before the Assistant Commissioner, cannot be considered to have been filed legally before the Commissioner (Appeals). He further submits that befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein also the appellant filed appeal before the Assistant Commissioner. Similarly, by following the ratio of the said decision, I also remand the matter back to the learned Commissioner (Appeals) to find out whether the appellant has filed copy of the appeal alongwith proof of pre-deposit before the Assistant Commissioner, Mohali and if the same is found to be valid, then the period, during which the appeal was kept pending with the Assistant Commissioner, should be excluded from the computation of the period prescribed for filing the appeal before the Commissioner (Appeals). It is pertinent to reproduce the relevant findings of the Division Bench of the Tribunal in the case of Premier Car Sales Ltd (supra), which are reproduced as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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