2016 (12) TMI 1129

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....llant (s) None for the Respondent (s) Per Shri H.K. Thakur 1. This appeal has been filed by the Revenue against Order-in-Appeal No.157/Pat/S.Tax/Appeal/2013 dated 20.05.2013 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Patna as First Appellate Authority. Under this OIA dt.20.05.2013 the First Appellate Authority has rejected the appeal filed by the Revenue as tim....

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.... dated 10.05.2010 was received by the Reviewing Authority/RRA branch on 18.11.2011. That the above inquiry report was also brought to the notice of the First Appellate Authority but he has held that since the OIO dated 29.03.2010 and its corrigendum were received by the concerned Additional Assistant Commissioner and the Range Superintendent, therefore, appeal is time barred. 4. Heard Ld. AR and ....

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.... which works under the concerned Commissioner. In the inquiry report dated 07.06.2012 it has been reported that both the OIO and its corrigendum were not received either in the RRA section or 'CCE Cell'. It is also observed from paragraph-10 of the inquiry report dated 07.06.2012 that the regular Commissioner of Patna Commissionerate was not available, therefore, Commissioner of Central Excise, Ra....