Service Tax - Cestat Kolkata: Appeal filed within the condonable period of additional 30 days, appeal allowed and remanded back for adjudication, allowing reasonable opportunity of being heard.
Order Date: 10 June 2022
- The appellant, M/s The Commandant, was received Order-in-Original dated 09.11.2012 on 24.11.2012 and accordingly, they were required to file an appeal before the first appellate authority on or before 24.01.2013, but the appeal was filed only on 01.02.2013 i.e. after a delay of seven days.
- The Ld. Commissioner (Appeals) could not condone the delay as the appellants did not adduce any cause for such condonation. Accordingly, the Ld. Commissioner (Appeals) rejected the appeal being time-barred without going into the merits of the case.
- The Tribunal observed that the appeal was filed beyond the statutory period of 60 days, but it was filed well within the condonable period of 30 days, Hence, Tribunal condoned the delay in filing of the appeal before the first appellate authority.
- Further, it was observed that since the lower appellate authority has not decided the appeal on merit, therefore the appeal was allowed and remanded back the matter to the lower appellate authority to decide the appeal on merit without visiting the aspect of limitation.
- Also Reasonable opportunity of hearing be granted to the appellant to present their case.