2015 (7) TMI 709

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....run Agarwala And Hon'ble Surya Prakash Kesarwani,JJ. For the Appellant : Ashok Bhatnagar For the Respondent : Vinod Kant ORDER We have heard Sri Ashok Bhatnagar, the learned counsel for the appellant and Sri Prateek Chandra, the learned Counsel holding brief of Sri Vinod Kant, the learned counsel for the respondent. It transpires that the appellant's application for refund w....

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.... on 26th June, 2013 and on this misrepresentation, the appeal was dismissed as being barred by limitation. The appellant, being aggrieved, filed an appeal before the Customs Excise and Service Tax Appellate Tribunal, which was also rejected on the same ground by an order dated 6th January, 2015. The appellant, being aggrieved, has filed the present appeal under Section 35G of the Central Excise Ac....

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....er of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under this Chapter: Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to ....

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....al that the appeal was presented on 27th August, 2013 is against the material on record. We are therefore, of the opinion that the appeal was filed within 60 days. Further, we also find that the first appellate authority as well as the Tribunal committed a manifest error of law in holding that the appellant had misrepresented the fact that the order was served upon them on 28th June, 2013. T....