2018 (1) TMI 563

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....t : Mr. Avrotosh Majumder, Sr. Advocate. Mr. Ananda Sen, Advocate. Mr. Arnab Chakraborty, Advocate. Mr. Pragya Bhowmick, Advocate. Mr.Avra Mazumder,Advocate For The Respondent : Mr. Amitabrata Roy, Advocate. Mr. A. Rajyashree, Advocate. ..for Deptt. Service Tax. Mr. Aniket Mitra,Advocate. ORDER The Court :-The appeal is admitted upon hearing learned Advocates for the parties on the follow....

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.... 2009 on 8th October, 2009. The appellant preferred an appeal before the First Appellate authority, i. e., The Commissioner of Central Excise on 8th January, 2010, which the appellant contends was within the prescribed timeframe of three months as specified in Section 85(3) of the Finance Act, 1994. The First Appellate authority, however, dismissed the appeal on the ground of being time barred, no....

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...., 2013. The Tribunal, however, dismissed the appeal on the ground of delay. It is this order which is under challenge before us. So far as the order under appeal is concerned, we are of the view that since for about three years the appellant was pursuing relief from the First Appellate authority, that factor ought to have had been considered by the Tribunal while considering the appeal. Mr. Maj....

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....unity of hearing to the appellant. Let the First Appellate authority re-examine the appeal and the question of delay or condonation of delay would be considered by the First Appellate authority afresh. The First Appellate authority is requested to decide the appeal upon giving notice of hearing to the appellant within a period of eight weeks from the date of receipt of this order. We accordingl....