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M/s Surendra Electricals vs Commissioner Of Central Excise & Service Tax, Kanpur

Customs, Excise And Service Tax Appellate Tribunal · Decided on 20 November 2023 · Citation: (2023) 11 CESTAT CK 0029

HON’BLE JUDGES
P.K. Choudhary, Member (J) · Sanjiv Srivastava, Member (T)
RESULT
Allowed
CASE NUMBER
Service Tax Appeal No.70654 Of 2019
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Judgment

6 paragraphs · 188 words

P.K. Choudhary, Member (J)

1.The present appeal is arising out of Order-In-Appeal No.55-ST/APPL/KNP/ADG-NACIN/2017-18 dated 28.02.2018 passed by Additional Director General, National Academy of Customs, Indirect Taxes and Narcotics, Kanpur .

2.

Heard both sides and perused the records.

3.

We find that the Order-In-Original dated 29.08.2016 was received by the appellant on 20.09.2016 and they were suppose to file an appeal before the First Appellate Authority on or before 20.11.2016 i.e. statutory period for filing of the appeal. However, the appeal was filed only on 16.12.2016 i.e. beyond the statutory period but within the condonable period. However, the First Appellate Authority choose not to condone the delay in filing the appeal before him and dismissed the appeal as time barred.

4.

We observe that though the appeal was filed beyond the statutory period but was filed within the condonable period and accordingly we condone the delay in filing the appeal before the First Appellate Authority and find it appropriate to remand the matter to the First Appellate Authority to decide the appeal on merits.

5.

The appeal is allowed by way of remand to the First Appellate Authority.