Custom, Excise & Service Tax Tribunal
M/S. Apl Metals Ltd vs Commr. Of Central Excise & on 12 December, 2017
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EAST REGIONAL BENCH : KOLKATA
Service Tax Appeal No.76582/2017
(Arising out of the Order-in-Appeal No.156/ST/HAL/2017 Dated- 19/05/2017 passed by the Commissioner of Central Excise (Appeal-I), Kolkata)
M/s. APL Metals Ltd.
(Formerly M/s. Associated Pigments Ltd.)
APPELLANT(S)
VERSUS
Commr. of Central Excise &
Service Tax- Haldia
RESPONDENT(S)
APPEARANCE Sri H.K. Pandey, Advocate & Sri K.P. Dey, Advocate FOR APPELLANT(S) Sri A.K. Biswas, Supdt. (A.R.) FOR THE RESPONDENT(S) CORAM:
SHRI P.K. CHOUDHARY, HONBLE JUDICIAL MEMBER DATE OF HEARING & DECISION:12/12/2017 FINAL ORDER NO.: F/O 78636/17 Per SHRI P.K. CHOUDHARY The Ld. Advocate appearing on behalf of the appellant submits that the Order-in-Original No. 08/ST/DC/HAL-II/ADJN./2014-15 dated-30/07/2014 was communicated to them only on 08/08/2014 and they were required to file the appeal on or before 8/10/2014 and the appeal was filed only on 20th October, 2014 i.e. after the delay of 12 days. The Commissioner (Appeals) did not condone the delay and held the appeal as Void in all respect. The Ld. A.R. for the Revenue submits that the appellants had not filed any application for condonation of delay before the Commissioner (Appeal).
3. I find that the appeal was filed beyond the statutory period of Two months but within the condonable period of one month and accordingly, I condone the delay in filing the appeal before the Commissioner (Appeals). It would be appropriate to remand the appeal to Commissioner (Appeals) to decide the same on merit. Needless to mention that reasonable opportunity of hearing be given to the appellants to present their case. All issues are kept open. The appeal is allowed by way of Remand.
(Dictated and pronounced in the Court on 12/12/2017) Sd/- 12/12/17 (P.K. CHOUDHARY) JUDICIAL MEMBER k.b./-
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