Appeal allowed due to dismissal on limitation grounds, remanded for fair hearing on merits.

The Tribunal allowed the appeal, setting aside the impugned order based on the dismissal of the appeal by the Commissioner (Appeals) on the ground of limitation. The case was remanded to the Commissioner (Appeals) for a hearing on merits, granting the appellant the opportunity to present their case with proper service of the order for a fair hearing.

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Issues:
1. Dismissal of appeal on the ground of limitation.

Analysis:
The appellant, engaged in manufacturing finished leather, prepared a 'chemical solution' known as 'season' for coloring and protecting leather. Revenue claimed it to be dutiable under Chapter Heading 3809. Show cause notices were issued for different periods. The appellant, already in appeal for a precedent period, requested to keep proceedings in abeyance. The Order-in-Original was passed ex-parte without proper service. The appellant claimed not receiving the order until later, leading to dismissal of the appeal by the Commissioner (Appeals) based on limitation.

The appellant argued that the order was not served on them as claimed by the Revenue. They highlighted discrepancies in the dispatch register and the lack of proper acknowledgment or details of the recipient. The appellant contended that the order-in-original was not served as required by law, and the Commissioner (Appeals) erred in relying on Revenue's claim of service.

The Tribunal found errors in the file number mentioned in the dispatch register and the vague claim of service by the Revenue. It noted the legal requirement for proper service on the authorized representative of the company. The Tribunal held that since the appellant was already in appeal for a similar dispute, there was no reason for them to delay filing an appeal upon receiving the order-in-original. The Commissioner (Appeals) decision was deemed erroneous and against the provisions of the Act.

The Tribunal allowed the appeal, setting aside the impugned order, and remanded the case to the Commissioner (Appeals) for a hearing on merits. The appellant was granted the opportunity to present their case before the Commissioner (Appeals) with a copy of the order for a fair hearing.

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