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        Case ID :
        Service Tax

        Delay in filing of appeal or not - appeal rejected on the ground...

        Appeal Dismissal Overturned: Appellant Unaware of Order Until Recovery Notice, Filed Within 10 Days of Receipt.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Delay in filing of appeal or not - appeal rejected on the ground of being filed much after a period of 60 + 30 days from the date of receipt of the Order-in-Original - It gets clear from the affidavits that the Order-in-Original could never be brought to the notice of the appellant. It is only from the recovery notice dated 23.02.2023, the appellant acquired knowledge about the Order-in-Original dated 28.07.2020. On the very next day, appellant applied for the copy of the said order and not in later than 10 days of getting the copy of the impugned order, appeal has been filed. - The present appeal shall not be thrown at the threshold and shall be decided on the merits of the case - AT
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