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of <h1>Appeal dismissed as time-barred; remanded for thorough examination; transparency and fairness upheld.</h1> <h3>M/s. SHIVAM INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BOLPUR</h3> M/s. SHIVAM INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BOLPUR - TMI Issues: Appeal dismissed as time-barred due to discrepancy in date of receipt of impugned Order-in-Original and date of filing appeal.Analysis:The Applicant/Appellant filed an Appeal against the Order-in-Appeal dated 25.03.2010, which was dismissed by the learned Commissioner (Appeals) as time-barred. The contention raised was regarding the calculation of the time limit for filing the appeal. The Applicant/Appellant argued that the appeal was filed within sixty days from the date of receipt of the impugned Order-in-Original, which they received on 11.12.2008 through hand-delivery. However, the learned AR contended that there was no evidence provided by the Applicant/Appellant to prove the date of receipt, and the Order-in-Appeal indicated the date of despatch as 14.11.2008. As there was no condonation of delay application, the appeal was considered time-barred.The Tribunal observed that the learned Commissioner (Appeals) did not provide an opportunity of hearing to the Applicant/Appellant before dismissing the appeal. Due to this, it was unclear how the Applicant/Appellant could prove the date of receipt of the Order-in-Original. Therefore, the Tribunal remanded the case back to the Commissioner (Appeals) for a thorough examination of all aspects involved in the Appeal. It was emphasized that a reasonable opportunity of hearing must be granted to the Applicant/Appellant before making a decision. Consequently, the present Appeal was allowed by way of remand, and the Stay Petition was also disposed of. The Tribunal dictated and pronounced the decision in the open court, ensuring transparency and procedural fairness in the proceedings.
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