Tribunal Remands Appeal, Condoning Delay, Rules in Favor of Appellant.

The Tribunal allowed the appeal by remanding the case back to the lower appellate authority after condoning the delay in filing the appeal. The appellant's explanation for the delay, based on the non-receipt of the order, was accepted, leading to the condonation of the delay and a decision in favor of the appellant.

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Issues:
Delay in filing appeal before lower appellate authority.

Analysis:
The case involved a service tax demand against the appellant, confirmed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. The appellant filed an appeal with a delay of 50 days beyond the statutory time limit of three months. The appellant claimed they received the adjudication order copy late, leading to the delay. The lower appellate authority dismissed the appeal as time-barred, not satisfied with the reasons for the delay. The appellant argued that the delay should be condoned as it was within the condonable period. The appellant cited precedents to support their contention.

The appellant's consultant argued that they did not receive the order sent by speed post promptly, only becoming aware of it when recovery proceedings began. They obtained a certified copy and filed the appeal, causing the delay. The Revenue Commissioner acknowledged the appeal was filed within the condonable period. The Tribunal considered the submissions and found that the appeal was filed within the condonable period after the statutory time limit. The appellant's explanation for the delay, citing non-receipt of the order, was accepted. The Tribunal concluded that the delay should have been condoned, agreeing with the appellant's argument. Therefore, the delay was condoned, and the matter was remanded back to the lower appellate authority for a decision on the merits.

In conclusion, the appeal was allowed by way of remand, with the Tribunal condoning the delay in filing the appeal before the lower appellate authority.

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