TaxTMI 
TaxTMI 
2017 (12) TMI 1597
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....ms, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred as 'Tribunal' for the sake of brevity), the question for consideration is formed, whether in the facts and circumstances of the case, the Tribunal was justified in dismissing the appeal on the ground that it was filed before the Commissioner (Appeals) beyond period of limitation as per provisions of the Act, namely under Section 35 of the Central Excise Act, 1944? 3. With the consent of the parties, as the issue involved being limited one, the appeal is taken up for final hearing disposal. 4. The facts in brief giving rise to the present appeal can be summarized as follows : The appellant is manufacturer of various steel equipments a....
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.... the office of Assistant Commissioner on 8th July, 2008. He then invited our attention to document at Exh. H to submit that the stand of appellant is re-iterated by the said communication dated 19th December, 2011. 7. Perusal of the said communication shows that it was informed by the office of the Superintendent of Central Excise, Customs and Service Tax, Ahmednagar to the Superintendent (Appeal), Customs, Central Excise & Service Tax, Aurangabad that the appellant-assessee has filed appeal along with stay application on 8th July, 2008, however, office has not received copy of the Order-in-appeal or any outcome in the appeal, but the request was made to provide copy of the order, if passed for official record. 8. Mr. Yadkikar, ....
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.... in 2008 (9) S.T.R. 544, failed to appreciate that the fact situation in the matter of Pallipalayam Spiners Pvt. Ltd. (supra), was totally different from the facts in the present matter. He submits that the facts were identical with the case of Milcent Appliances Pvt. Ltd., as such reliance was placed on the said judgment, but the Tribunal failed to consider this aspect in its' proper perspective. 11. Mr. Yadkikar, Learned Counsel for appellant submitted that the appellant is not shy to get decision from the appropriate forum on merits but denial by appropriate forum to decide the matter on merit and only on technical ground of delay, to which the appellant was not at all responsible, such denial would cause serious prejudice to the a....
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....der. Though stand is taken by Learned Counsel for the respondent that the appellant failed to file appeal within stipulated period, we are unable to accept the submissions of Learned Counsel. The material placed on record clearly shows that the appellant submitted appeal within stipulated period before the appropriate authority. There is also seal of the concerned office receiving copies of appeal. The stand of appellant is reiterated in the communication dated 19th December, 2011. The affidavit filed by the appellant dated 27th April, 2017 along with communication issued by the authorised representative of courier service show that the appellant forwarded copies of appeal to courier service. Supporting document is placed by way of copy of ....