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Tribunal rules in favor of appellant due to unjust time-barred rejection. Revenue failed to establish crucial date. The Tribunal found in favor of the appellant, ruling that the rejection of the appeal as time-barred without addressing the merits was unjustified. The ...
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Tribunal rules in favor of appellant due to unjust time-barred rejection. Revenue failed to establish crucial date.
The Tribunal found in favor of the appellant, ruling that the rejection of the appeal as time-barred without addressing the merits was unjustified. The Tribunal determined that the Revenue failed to establish the crucial date of receipt of the Order-in-Original, leading to the appeal being deemed within the limitation period. Consequently, the Tribunal set aside the initial order and instructed the First Appellate Authority to issue a new decision considering the merits and principles of natural justice. The case was remanded for further proceedings without expressing any opinion on the merits.
Issues Involved: Appeal against rejection as time-barred without order on merits due to disputed date of receipt of Order-in-Original.
Analysis: The appeal was filed against the rejection of the appeal as time-barred without passing any order on merits by the First Appellate Authority. The appellant contended that they did not receive the Order-in-Original dated 04.06.2014 and only became aware of it when approached by Revenue officials for recovery. The appellant claimed to have received only a photocopy with a despatch seal dated 11.11.2014, while the Revenue's acknowledgment varied in dates. The Revenue asserted the appellant received the order based on postal authorities' endorsement. The Tribunal noted the absence of any discussion on merits by the First Appellate Authority and discrepancies in dates on documents. The Tribunal found the Revenue failed to establish the date of receipt crucial for the limitation period for filing the appeal. Consequently, the Tribunal sided with the appellant's contentions regarding receipt, concluding the appeal was within the prescribed limitation period.
The Tribunal, after considering the submissions and documents, concluded that the Revenue could not prove the date of receipt by the appellant. Therefore, the impugned order was set aside, directing the First Appellate Authority to pass a fresh order on merits following natural justice principles. The Tribunal clarified that it did not express any opinion on merits but allowed the appeal partly by remanding the case for a fresh order. The decision was pronounced openly on 06.02.2020 by the Tribunal comprising Mr. C. J. Mathew, Member (Technical), and Mr. P. Dinesha, Member (Judicial).
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