2025 (7) TMI 1075

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....MEMBER ( TECHNICAL ) Mr. Aman Garg, Advocate for the Appellant Mr. Yashpal Singh, Authorized Representative for the Respondent ORDER S. S. GARG : The present appeal is directed against the impugned order dated 09.09.2024 passed by the Commissioner of CGST (Appeals), whereby the learned Commissioner (Appeals) has rejected the appeal of the appellant being non-maintainable on the grou....

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....ppeal before the Commissioner (Appeals) who has rejected their appeal as time barred. Hence, the present appeal. 3. Heard both sides and perused the records of the case. 4. The learned Counsel for the appellant submits that the impugned order, rejecting their appeal as time barred, is not sustainable in law as the same has been passed without properly appreciating the facts and the law. 4....

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....r submits that the Commissioner (Appeals) considered the dispatch of the Order-in-Original as if the same is received by the appellant and then held that the appeal was filed after the expiry of three months from the date of receipt of the Order-in-Original and as per the statutory provisions under Section 85(3A) of the Finance Act, 1994, only two months are permitted to file an appeal before the ....

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....er. 6. After considering the submissions made by both the parties and perusal of the material on record, we find that the learned Commissioner (Appeals) after hearing the appeal on merits, sought the report from the jurisdictional division office regarding the delivery of the Order-in-Original and on the basis of the report of the jurisdictional division office stating that the Order-in-Origina....