2025 (8) TMI 570

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....ant Shri S.B.P. Sinha, Superintendent, Authorised Representative for the Respondent ORDER The appeal is heard from both the sides and taken up for order. 2. Ld. Counsel for the Appellant submits that on the basis of data received from Income Tax Department, Service Tax demand notice was issued on the Appellant seeking payment of Rs., 27,97,856/- alongwith interest and penalty that was ....

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.... of Bharat Aluminium Company Limited Vs. Joint Commissioner Central Tax & GST, Raipur and decision of Hon'ble Kerala High Court passed in the case of Federal Bank Ltd and others, as reported in 2019 (9) TMI 244, after the appeal was admitted and registered for hearing, without providing a notice to the Appellant mentioning non-acceptance of appeal on the ground of delay, it should not be dismissed....

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....ve gone through the case records. Admittedly the Adjudication Order assailed before the Commissioner was of dated 24.11.2023 but in his order itself Ld. Commissioner (Appeals) has accepted the claim of the Appellant that it had received the Order-in-Original on 10.01.2024 and filed the appeal on 13.03.2024, that was after 3 days of period of expiry of two months, which Ld. Counsel claims to have o....

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....s issued from his office. The appeal has not been disposed of on merit and therefore there is a requirement that appeal is to be heard on merit and decided in accordance with Sub-Section 4 of Section 35 A of the Central Excise Act, equally applicable to Service Tax matters as per provision contained in Sub-section 5 of Section 85 of the Finance Act, 1994 that requires the Commissioner (Appeals) to....