Custom, Excise & Service Tax Tribunal
Amol Ramesh Patil vs Kolhapur on 12 December, 2019
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
MUMBAI
REGIONAL BENCH
SERVICE TAX APPEAL NO: 85521 of 2019
[Arising out of Order-in-Appeal No: PUN-EXCUS-001-APP-456/2018-19 dated
20/11/2018 passed by the Commissioner of Central Tax (Appeals), Pune - I.]
Amol Ramesh Patil
Plot No. 10, Ayodhya Colony, Line Bazar,
Kasaba Bawada, Kolhapur - 416 006 ... Appellant
versus
Commissioner of Central Tax
Vasant Plaza, Commercial Complex, 4-5th Floor,
Bagal Chowk, Kolhapur ...Respondent
APPEARANCE:
None for the appellant Shri Sudhri B Mane, Assistant Commissioner (AR) for the respondent CORAM:
HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) FINAL ORDER NO: A/87315 / 2019 DATE OF HEARING: 12/12/2019 DATE OF DECISION: 12/12/2019 The appellant has filed this appeal against the impugned order wherein the Learned Commissioner (Appeals) has dismissed the appeal as time-barred.
2. The facts of the case are that the adjudication order was issued to the appellant on 14/12/2017 and thereafter, a corrigendum dated 28th February 2018 was issued which, as per ST/85521/2019 2 the appellant, was received by them on 10th March 2018 and the appeal has been filed on 2nd May 2018. But the Learned Commissioner (Appeals), without considering the date of issuance of the corrigendum, dismissed the appeal as time-barred in terms of Section 85(3) of Finance Act, 1994. Against the said order the appellant is before me.
3. None appeared on behalf of the appellant nor there is any request for adjournment. Since the issue lies in a narrow compass, I take up the appeal for disposal.
4. On perusal of the records, I find that the corrigendum has been issued on 28th February, 2018 and the same has not been considered by the Learned Commissioner (Appeals) while counting the time period for filing the appeal. In that circumstances, the Learned Commissioner (Appeals) fell in error while dismissing the appeal as time-barred. Therefore, I hold that the appellant has filed the appeal before the Commissioner (Appeals) within the time. Therefore, by setting aside the impugned order, I remand the matter back to the Commissioner (Appeals) for deciding the issue on merits.
5. Appeal is disposed off in the above terms.
(Dictated and Pronounced in open court) (Ashok Jindal) Member (Judicial) */as12121212