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of <h1>Appellate Tribunal Overturns Time-Barred Appeal Dismissal, Citing Credible Non-Receipt Affidavit</h1> <h3>Rajshree Enterprises Versus Commissioner of Central Excise, Jaipur</h3> The appellate tribunal set aside the time-barred dismissal of the appeal by the Ld. Commissioner (Appeals). It found the appellant's affidavit, stating ... Period of limitation - Adjudication order was dispatched to the appellant on 29-12-2010 whereas the appeal has been filed by the appellant before the ld. Commissioner (Appeals) on 8-3-2013 - time barred - Held that:- the appellant has filed an affidavit to the fact that they have not received the adjudication order and the affidavit has not contraverted by the ld. Commissioner (Appeals) with cogent evidence. In that circumstances, the affidavit filed by the appellant is having evidential value. Therefore, it is held that the appellant has not received the order in 2010 and received the order only on 9-2-2013. Thereafter field appeal on 8-3-2013 which is well within time. In such circumstances, the appellant has filed an appeal before the ld. Commissioner (Appeals) within time. Therefore, the impugned order is set aside. - Appeal disposed of by way of remand Issues: Time limitation for filing appeal.In this case, the issue revolves around the time limitation for filing an appeal. The Ld. Commissioner (Appeals) dismissed the appeal as time-barred, citing that the adjudication order was dispatched on 29-12-2010, while the appellant filed the appeal on 8-3-2013. The main contention was whether the appeal was filed within the stipulated time frame.The appellate tribunal carefully analyzed the impugned order and noted that the appellant had submitted an affidavit stating they did not receive the adjudication order in 2010. The tribunal found that the Ld. Commissioner (Appeals) did not provide cogent evidence to refute the appellant's affidavit. Consequently, the tribunal held that the appellant's affidavit had evidential value, establishing that they received the order on 9-2-2013 and filed the appeal on 8-3-2013, within the permissible time limit. As a result, the tribunal set aside the impugned order and remanded the matter back to the Ld. Commissioner (Appeals) for a decision on the merits. The appeal and stay application were disposed of through remand, affirming that the appellant had indeed filed the appeal within the prescribed time frame.
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