Custom, Excise & Service Tax Tribunal
M/S Sterling Biotech Ltd vs C.C.E. & S.T. Vadodara-I on 23 February, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/10167/2018-SM [Arising out of OIA No. VAD-EXCUS-001-APP-437-2017-18 dated 25.09.2017 passed by Commissioner (Appeals) Vadodara-i] M/s Sterling Biotech Ltd. Appellant Vs C.C.E. & S.T. Vadodara-i Respondent
Represented by:
For Appellant: None For Respondent: Sh. S.N. Gohil (A.R.) CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/decision:23.02.2018 Final Order No. A/ 10411/2018 Per: Dr. D.M. Misra:
None present for the appellant. Heard Ld. AR for the Revenue
2. This is an appeal filed against order-in-appeal No. VAD-EXCUS-001-APP-437-2017-18 passed by the Commissioner (Appeals) Vadodara.
3. Ld. AR for the Revenue submits that the Ld. Commissioner (Appeals) has not decided the issue on merit but dismissed their appeal for a delay of one day. On going through the records, I find that the order in original was communicated to the appellant on 24.05.2017 and the due date for filing the appeal was 23.07.2017. However, the appeal was filed on 24.07.2017 as 23.07.2017 was a Sunday. The appellant has submitted that as per Section 10 of the General Clauses Act, 1897, the due date for filing appeal was the next working day i.e. 24.07.2017. I find force in the ground raised by the appellant, hence there is no delay in filing the appeal before the Ld. Commissioner (Appeals). In the result, the impugned order is set aside and the appeal is remanded to Ld. Commissioner (Appeals) to decide the issue on merits. Appeal is allowed by remand.
(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Neha 2 | Page E/10167/2018-SM