Condonation of delay in filing appeal - Or the appeal was filed ...

Appeal Filed Timely Based on Order Receipt Date; Dismissal for Delay Not Justified, Department Failed to Dispute Date.

May 30, 2023

Case Laws     Service Tax     AT

Condonation of delay in filing appeal - Or the appeal was filed within the time - Once the appellant had indicated in ST-IV form that the order was received by the appellant only on December 21, 2018, then it was for the Department to have controverted that the order had been received by the appellant earlier to this date and an explanation for the delay should not have been expected from the appellant. - since the appeal has been filed within the period of two months from the date of receipt of order by the appellant, the appeal cannot be dismissed by the commissioner (appeals) on the ground of delay iby calculating the period from the date of order - AT

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