2018 (6) TMI 12

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....ty is time barred or otherwise. The first appellate authority has dismissed the appeal as time barred on the basis of a letter received from the Commissionerate indicating that the Order-in-Original served on appellant by Regd. Post acknowledgement due. 4. On perusal of the records, it is noticed that the appellant had claimed that the Order-in-Original dated 15.07.2015 was received by them on 23.11.2015. They filed appeal before the first appellate authority stating so. The first appellate authority sought for the records of the respondent department and noticed that as informed by department that the Order was served on appellant on 29.07/2015 by Regd. Post A/d and copy of the acknowledgement receipt was enclosed with the letter to the....

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....31157/2016-ST[SM] (arising out of O-I-A No. HYD-EXCUS- 004-APP-162-16-17-ST, dated. 07-10-2016) passed by the Commissioner of Service Tax (Appeals), Hyderabad. Between Sri Shiridi Sai Travels, Flat No. 103, Adarsh Homes, Nizampet Road, Kukatpally, Hyderabad - 500 072. Appellants Vs. Commissioner Central Tax, Ranga Reddy GST Commissionerate, Ramkote, Hyderabad - 500 001. Respondent AFFIDAVIT 1.0 I, Y. Sankar Babu, Partner of Sri Shiridi Sai Travels hereby sincerely and solemnly affirm and state as follows. 2.0 I am the Partner of the appellant concern and as such I am well acquainted with the facts of the cas....

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.... Commissionerate) is stated to have been sent by Registered Post and delivered to us on 29-09-2015, the signature on the acknowledgement card is not tallying with any of the employees of our organization. Further, reference to the order to be appealed against (O-I-O No.011/2015-165-ADJN (ADC) (S.Tax), dated.15-07-2015 passed by the Additional Commissioner) is not mentioned on the acknowledgment card but in its place a file number is given, raising doubt as to the validity of the document. 9.0 The speed post receipt dated.22-07-2015 produced by the department in evidence of having served the impugned order does not contain reference to the said order namely O-I-O No.011/2015-165-ADJN (ADC) (S.Tax), dated.15-07-2015. Only a reference....

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....derabad. The impugned orders of the Commissioner (Appeals) on the sole ground that appeal was not filed within the prescribed period of two months from the date of receipt of the order is arbitrary and unsustainable. 14.0 In the facts and circumstances mentioned above. I shall be highly grateful and obliged to hold that the appeal was filed in time, as otherwise we would be put to irreparable loss and hardship. And for this act of kindness we shall be grateful and obliged. For Sri Shiridi Sai Travels, Y. Sankar Babu, Partner." 6. In my considered view the records of the departmental authorities do not instil a confidence that the Order-in-Original dated 15.07.2015 was in fact received by respo....