Appeal dismissed for delay in filing; remanded for fresh decision on merits.

The appeal was dismissed by the Tribunal due to a delay of 88 days in filing the appeal challenging an order-in-original. The Commissioner (Appeals) had dismissed the appeal based on this delay, citing the 90-day limitation period under Section 85 of the Finance Act, 1994. The appellant's explanation of being abroad during the relevant period, resulting in delayed preparation of appeal documents, was accepted by the Tribunal. As the dismissal was solely on the ground of limitation, the matter was remanded for a fresh decision on merits, ensuring the appellant a fair hearing beyond the limitation issue.

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Issues: Appeal dismissed on the ground of limitation.

Analysis:
1. The appellant filed an appeal challenging an order-in-original received on 16/10/2009 before the Commissioner (Appeals) on 12/04/2010, resulting in a delay of 88 days. The Commissioner (Appeals) dismissed the appeal citing this delay.

2. Section 85 of the Finance Act, 1994, stipulates a 90-day period for filing appeals in service tax matters, extendable by three months for sufficient cause. The appellant filed the appeal within the extended period, falling short by 88 days. The Commissioner (Appeals) holds discretionary power to condone delays upon satisfactory explanation.

3. The appellant justified the delay by stating their absence abroad during the impugned period, leading to delayed preparation of appeal documents upon their return. The Tribunal found this explanation satisfactory, thus condoning the delay in filing the appeal.

4. Since the appeal was solely dismissed on grounds of limitation, the Tribunal remanded the matter to the Commissioner (Appeals) for a fresh decision on merits, emphasizing the provision of a reasonable opportunity for the appellant to present their case. The appeal was allowed by way of remand, ensuring a fair hearing beyond the limitation issue.

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