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of <h1>Tribunal overturns Appeals Commissioner's decision, clarifies importance of timely appeal filing.</h1> <h3>M/s. Sunbright Cement Agencies Pvt Ltd. Versus Commissioner (Appeals), Service Tax-II, Mumbai</h3> M/s. Sunbright Cement Agencies Pvt Ltd. Versus Commissioner (Appeals), Service Tax-II, Mumbai - TMI Issues:1. Appeal filed beyond the period of limitation stipulated in section 85(3) of the Finance Act.2. Determination of the date from which the period for filing an appeal should commence.3. Interpretation of the provisions of section 85 of the Finance Act.4. Application of the judgment in Singh Enterprises vs. CCE, Jamshedpur in condoning delays in filing appeals.Analysis:1. The appeal was filed to challenge the order passed by the Commissioner (Appeals) dismissing the appeal filed under section 85(1) of the Finance Act as it was filed beyond the limitation period specified in section 85(3) of the Act. The appellant contended that the appeal was filed within time from the date the order was received, not from the presumed date of service based on a letter from the Superintendent (Adjudication) to the Assistant Commissioner.2. The key issue was to determine the actual date from which the period for filing the appeal should commence. The appellant argued that the appeal was filed promptly after receiving the order, while the Commissioner (Appeals) presumed the order was served in 2009 based on a communication, leading to the dismissal of the appeal. The date of actual service of the order was crucial in calculating the limitation period.3. The interpretation of section 85 of the Finance Act was central to the case. Section 85(3) specifies the time limit for filing an appeal from the date of receipt of the decision or order. The appellant's right to appeal within the prescribed time frame was a statutory right, and the Commissioner (Appeals) erred in presuming the date of service without concrete evidence.4. The judgment in Singh Enterprises vs. CCE, Jamshedpur was cited to support the Department's argument. However, the Supreme Court's ruling emphasized that the appeal period should commence from the actual date of service of the order. The Court highlighted the statutory provisions governing the condonation of delays and the limitations on extending the appeal filing period beyond the specified timeframe.In conclusion, the Tribunal set aside the Commissioner (Appeals)'s order, allowing the appeal to be heard on its merits. The decision clarified that the appeal was filed within the initial three-month period as per section 85(3) of the Finance Act, emphasizing the importance of determining the actual date of service for calculating the limitation period.
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