2015 (3) TMI 918

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der Singh, DR ORDER Per: Manmohan Singh: Appellant has come in appeal along with stay application against the Order-in-Appeal No. 115/SVS/GGN/2014 dated 7.3.2014. Commissioner (Appeal) rejected appeal on the ground of limitation after holding that appeal has been filed after delay of 8 months and period required to condone was more than 30 days. Ld. Counsel, Sh. R.K. Sharma, submitted tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../2013. There was a delay of almost 8 months. 2. Ld. Counsel pointed out that Commissioner (appeal) has not considered the aspect of receipt of the Order-in-Original by them on 28/2/2013. In this regard, he also submitted a photocopy of the despatched speed post addressed to their company M/s. Atotech India Ltd. along with the speed post number indicating date of despatch i.e. 27/2/2013. He furt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) -, it was held that where assessee was under bonafide belief and no intimation of any defect in appeal was received, there was nothing wrong and its appeal was admitted. He also referred to judgment of the Hon'ble Tribunal in the case of M/s Maruti Udyog Limited Vs. CC Kandla where appeal was filed inadvertently in another office but within the time period was considered not to be hit by lim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion is whether on the basis of appeals claimed to be filed within time in another office due to oversight, could be a cause for getting their appeal hit by limitation. 6. In this regard, on the perusal of documents produced by the ld. Counsel, it is observed that he has fairly made a point that Order-in-Original was sent by speed post on 27/2/2013 and was received on 28/2/2013 by them and subse....