Appeal not time-barred due to improper service. Remand for factual verification results in appeal disposal.

The Tribunal held that the appeal was not time-barred as the order was not properly served to the company. The High Court's order did not impact the appeal before the Commissioner (Appeals). The remand ordered by the Commissioner (Appeals) was deemed appropriate for factual verification by the adjudicating authority. Consequently, the matter was remanded for a fresh order based on the Commissioner (Appeals)'s findings, resulting in the disposal of the appeal.

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Issues involved:
1. Appeal challenging Order-in-Appeal on time bar relief and remand to Adjudicating authority.

Analysis:
1. The main issue in the appeal was whether the appeal before the Commissioner (Appeals) was time-barred due to the acknowledgment of the order-in-original by the director of the respondent company. The Tribunal found that the company was under the control of the official liquidator appointed by BIFR at the time of acknowledgment, rendering the director unauthorized to receive the order. Citing relevant case law, the Tribunal concluded that the order was not properly served to the company, thus rejecting the Revenue's argument of time-bar.

2. The next issue pertained to the implication of the order dated 28-2-2013 in writ petition No.1951/13 on the proceedings of the Commissioner (Appeals). The Tribunal determined that the writ petition aimed to quash recovery proceedings, not seeking relief on merit. Despite the Revenue's affidavit on service of the order, the High Court did not provide findings on this issue. Consequently, the High Court's order did not impact the appeal before the Commissioner (Appeals), which independently addressed the time-bar issue.

3. Lastly, the Tribunal examined the propriety and legality of the remand ordered by the Commissioner (Appeals). Observing that the remand was for factual verification, the Tribunal acknowledged the authority of the adjudicating authority to verify facts. While the Commissioner (Appeals) had the power to remand, the Tribunal also possessed such authority. Therefore, the matter was remanded to the original adjudicating authority for a fresh order based on the Commissioner (Appeals)'s observations. The appeal was disposed of through remand.

Conclusion:
The Tribunal resolved the issues by determining the appeal was not time-barred, the High Court's order did not affect the appeal before the Commissioner (Appeals), and the remand by the Commissioner (Appeals) was appropriate for factual verification by the adjudicating authority. The matter was remanded for a fresh order based on the Commissioner (Appeals)'s findings, leading to the disposal of the appeal.

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