TaxTMI 
TaxTMI 
2026 (10) TMI 10
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....OMMON JUDGMENT DR. ANITA SUMANTH, J. This is a batch of nine appeals filed by the appellant challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai (CESTAT) on 27.11.2025 holding the appeals to be defective as barred by limitation. 2.1. The facts arise in the following manner: 2.2. Show cause notices were issued by the Department, and the details of the periods, and dates of notices and orders-in-original are set out in the following tabulation: S.No. Financial Year Show Cause Notice/Statement of Demand Order-in-Original 1. 04.2013 - 05.2014 36/2016 dated 20.05.2016 2/2021 dated 30.11.2021 2. 06.2015 - 12.2015 45/2016 dated 29.06.2016 3/2021 dated 30.11.2....
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....2023. No orders had been received and on enquiry with the Registry of the Appellate Commissioner by the assessee on 23.01.2025, a copy of order dated 07.03.2023 rejecting the appeals had been furnished to the appellant on 31.03.2025. 2.7. A second appeal was instituted before the CESTAT on 03.06.2025 within the statutory time limit, and reckoning the date of service to be 31.03.2025. 2.8. Though the appellant was of the view that there was no delay in instituting the appeal in the above circumstances, a petition for condonation of delay was filed computing the delay from the date of order, on the insistence of the CESTAT Registry. 2.9. The appeals have been dismissed as belated as against which, the present appeals have been filed.....
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....he dates are admitted and we recapitulate the same briefly, in the interest of a cogent narration. Orders-in-original were passed in respect of the nine periods, as set out in the tabulation at paragraph 2.2, on 30.11.2021 and 20.01.2022. The assessee filed first appeals and personal hearing was afforded on 07.03.2023. No orders were received till 2025 and on enquiry with the office of the first appellate authority, a copy of the appellate order was received on 31.03.2025. The appellant has taken the aforesaid date to be the date of service, and appeals were filed before the CESTAT within the statutory time limit, on 03.06.2025. 9. Though it is the case of the Revenue that the order has been uploaded in the portal, Mr.Ramabadran states t....