Custom, Excise & Service Tax Tribunal
) M/S. Louis Berger International Inc vs Commr. Of Cgst & Cx on 17 January, 2018
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EAST REGIONAL BENCH : KOLKATA
Service Tax Appeal Nos. 76976/17, ST/76977/17 & ST/76979/17
(Arising out of the Order-in-Appeal No.06-07/ST/B-I/2017 Dated-30/08/2017 AND No. 05/ST/BBSR-GST/2017 Dated-30/08/2017 passed by the Commissioner (Appeals), GST, CX & Customs, BBSR)
SHRI S.K. MOHANTY, HONBLE JUDICIAL MEMBER
1) M/s. Louis Berger International Inc.
APPELLANT(S)
VERSUS
Commr. of CGST & CX,
BBSR-I
RESPONDENT(S)
APPEARANCE Sri Pulak Saha, C.A. FOR APPELLANT(S) Sri D. Haldar, A.C. (A.R.) FOR THE RESPONDENT(S) CORAM:
SHRI S.K. MOHANTY, HONBLE JUDICIAL MEMBER DATE OF HEARING: 17/01/2018 Date of Pronouncement:17/01/2018 FINAL ORDER NO.:F/O 75068-75070/18 Per SHRI S.K. MOHANTY These appeals are directed against the impugned orders dated 30/08/2017 passed by the Ld. Commissioner (Appeals), Central Excise, Customs and Service Tax, BBSR. Vide the impugned orders, the Ld. Commissioner (Appeals) has mainly dismissed the appeals on the ground of delay in filing of appeals by the appellant.
2. Heard both sides and perused the appeal records.
3. I find that there was delay of 25 days in filing of the appeals before the Ld. Commissioner (Appeals). However, the Commissioner (Appeals) did not condone the delay and dismissed the appeals on the ground of limitation. In view of the fact that he has not exercised the discretion vested under the statute for condoning the delay, the delay occurred in filing the appeal before him is condoned by this Tribunal.
4. Since the merits of the case has not been discussed by the Ld. Commissioner (Appeals) to the satisfaction of appellants, I am remanding the matter to him for a reasoned and speaking order on the issues involved in this case. Needless to say that opportunity of personal hearing shall be granted to the appellant before deciding the issue afresh.
5. In the result, the appeals are allowed by way of remand to the Ld. Commissioner (Appeal). (Dictated and pronounced in the open Court on 17/01/2018 ) Sd/-
(S.K. MOHANTY) JUDICIAL MEMBER k.b./-
Service Tax Appeal Nos. 76976/17, ST/76977/17 & ST/76979/17 2