Tribunal overturns time-barred dismissal, remands for further review under Finance Act

The Tribunal allowed the appeal, setting aside the dismissal of the appellant's appeal as time-barred under Section 85(3A) of the Finance Act, 1994. The Tribunal held that the appellant filing the appeal on 21.02.2019 was within the stipulated time as there was no conclusive proof of delivery of the adjudication order dispatched via speed post. The matter was remanded to the Commissioner (Appeals) for a decision on the merits, and the judgment was pronounced on 05.03.2020.

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Issues: Appeal against dismissal of appeal as time-barred under Section 85(3A) of the Finance Act, 1994.

In this case, the appellant filed an appeal against an order dismissing their appeal as time-barred under Section 85(3A) of the Finance Act, 1994. The adjudication order was dispatched via speed post on 27.04.2018, and the appellant claimed to have received it on 15.01.2019. The Commissioner (Appeals) presumed the order was delivered based on non-return of the speed post. However, the Tribunal noted that there was no clear proof of delivery to the appellant, and the benefit of doubt should favor the appellant. The Tribunal referred to Section 37C of the Central Excise Act, 1994, which states that service is complete by speed post with proof of delivery. Since there was no conclusive evidence of delivery, the Tribunal held that the appeal filed on 21.02.2019 was within time. Consequently, the impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for a decision on the merits. The appeal was disposed of by way of remand, with the judgment pronounced on 05.03.2020.

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