Custom
TRT-2025-
Cestat Mumbai
Date:-07-02-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 07 February 2023
Parties: M/s SGL Carbon India Pvt Ltd Vs Commissioner of Customs Nhava Sheva-IV
Facts –
- The Appellant, M/s SGL Carbon India Pvt Ltd, was issued with a show cause notice mentioning their two addresses, the letter sent to Hinjewadi address was return and addressed the said letter dated 04.08.2017 to Ranjangaon MIDC address intimating date of hearing. Order-in-Original was issued on 12.02.2018.
- The appellant has filed appeal on 18.11.2019 before Learned Commissioner (Appeals) and the same was rejected that the appellant had received copy of Order-in-Original on 05.08.2019 and therefore the appeal was time barred.
Issue –
- Whether the appeal filed the appellant is within the limitation?
Order –
- The Tribunal observed that on 05.08.2019 copy of the Order-in-Original was given to Shri Sumit Tawari when requested through RTI and not the appellant and therefore it was held that date of service of Order-in-Original on the appellant is 27.09.2019. Therefore, appeal filed before Commissioner (Appeals) is within the limitation provided by law.
- Hence the appeal is allowed by way of remand.
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