2013 (10) TMI 1062

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....n; We heard Mr. S.J. Vyas, ld. counsel for the appellant and Mr. Sivakumar and Mr. M. Kutty for department. 2. It is a peculiar case that has come before us. 3. The appellant filed an appeal before the first appellate authority against the order in original by a letter which was submitted to the office of the Commissioner (Appeals) on 27.09.11 and the said letter shows an acknowledgment f....

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.... the office of the Additional Commissioner (Service Tax), Ahmedabad, Central Excise, Ambawadi, Ahmedabad. We find that there was no attempt made by the lower authorities to get this matter clarified and verified from the office of the Additional Commissioner of Service Tax, Ahmedabad as to whether a copy was received in their office or not. Today, ld. counsel produces a copy of the letter dated 05....

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....inabove, we are of the view that the first appellate authority is acknowledging the receipt of letter dated 05.60.13 from the appellant; but does not consider to check with his department, as much as the said letter specifically indicates that the copy of the letter was forwarded to the Additional Commissioner, Service Tax, Ahmedabad. Suffice to say that he could have verified the facts, merely wr....