2026 (9) TMI 292

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....cipal Commissioner (Appeals) has not decided the appeal on merits but rejected the same on the grounds of limitation of time. 2. Briefly stated, the facts of the case are that the Order-In-Original No.46/ST/CGST/GKP-II/2022 dated 29.03.2022 was dispatched on 29.03.2022. In the impugned Order-In-Appeal the learned Principal Commissioner (Appeals) has observed that against the Order-In-Original dated 29.03.2023 the appeal was filed before him only on 29.11.2023. 3. It is the case of the Appellant that the Order-In-Original dated 29.03.2023 was never received by him and it was only on 25.09.2023 that he received a call from the Department for recovery of the demand which was confirmed by the impugned Order-In-Original. Thereafter, the Ap....

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....e relevant period also shows the address of the Appellant as Chhotelal 241, Mangalpur Sarhari, Sadar, Gorakhpur U.P.-273165 which is native place of the Appellant. The above fact clearly shows that the Show Cause Notice/Order-In-Original were sent on a wrong address. 8. After opening the envelop, the Appellant found an Adjudication Order/Order-In-Original No 46/ST/CGST/GKP-II/2022 dated 29.03.2022 through which a demand of Service Tax of Rs 15,70,349/- has been confirmed along with imposition of various penalties. The said Order was an Ex- parte order. The person residing at that premises also handed over another envelope, which was Show Cause Notice No 64/ST/CGST/Gkp-II/20121 dated 11.10.2021 issued by the department relating to aforesa....

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....y period of 60 days. 14. I also find that the learned Commissioner (Appeals) has not decided the appeal on merits for want of compliance with the mandatory pre-deposit @ 7.5% of the demand confirmed as required under Section 35F of the Central Excise Act, 1944. In this regard, I find that the Appellant has deposited 10% of the demand confirmed to comply with the mandatory pre-deposit to file the appeal before the Tribunal which covers 7.5% required to be deposited to comply with the mandatory pre-deposit as required under Section 35F of the Central Excise Act, 1944 before Commissioner (Appeals). 15. Accordingly, I find it appropriate to remand the matter to the learned Commissioner (Appeals) to decide the appeal on merits without furt....

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.... मैं सुरेश चन्द्र गुप्ता उम्र करीब. 52 वर्ष, पुत्र श्री कन्हैया लाल गुप्ता, पता-199/255 सुमेरसागर, धर्मशाला बाजार, गोरखपुर का निवासी हूँ। मैं शपथपूर्वक यह ....

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....कि पत्र पर मेरा नाम अंकित नहीं था अतः मैंने उक्त लिफाफे को नहीं खोला IP KUMAR SINGH तथा घर में रखकर भूल गया। NOTARY ? GORAKHPUR सुरेश चन्द गुप्ता, म Document 2 3. दिनांक 01 अक्टूबर 2023 à¤....

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.... 50) 4. NOTARY उक्त पत्र को ढूंढकर उसे मैंने श्री छोटेलाल जी को सौंप दिया। मैं शपथकर्ता उपरोक्त बहलफ तस्दीक करता हूँ कि शपथ पत्र की पैरा 01 से लगायत 04 मेरी à¤....