Custom, Excise & Service Tax Tribunal
The Commissiner, Municipal ... vs Commissioner Of Central Excise, ... on 11 March, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No . 20325 / 2014 Application(s) Involved: ST/Stay/892/2012 in ST/1278/2012-DB Appeal(s) Involved: ST/1278/2012-DB [Arising out of Order-in-Appeal No. 04/2012 (V-II) dated 16/02/2012 passed by Commissioner of Central Excise, Customs & Service Tax (Appeals), Visakhapatnam] THE COMMISSINER, MUNICIPAL CORPORATION OF RAJAHMUNDRY RAJAHMUNDRY EAST GODAVARI DIST., A.P. Appellant(s) Versus Commissioner of Central Excise, Service Tax and Customs - VISAKHAPATNAM-II CENTRAL EXCISE BUILDING, PORT AREA, VISAKHAPATNAM-530035 Respondent(s)
Appearance:
Mr. Nagaraj, Adv. For the Appellant Mr. N. Jagdish, A. R. For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER ________________________________________ Date of Hearing: 11/03/2014 Date of Decision: 11/03/2014 Per B.S.V. MURTHY The Commissioner (Appeals) has rejected the appeal on the ground that the appeal has been filed beyond the condonable period. Learned counsel submits that the Commissioner (Appeals) has observed that on enquiry, it was revealed that the impugned Order-in-Original was served on the appellant through the Superintendent of Central Excise, Customs & service Tax, Rajahmundry on 08.2.2011. However, a copy of acknowledgement or evidence on such delivery was not given to the appellant and therefore, the appellant was handicapped with actual receipt of the order by them. Taking note of the fact that the appellant is a Municipality, a Government organization and there could be documentary evidence on delivery of the order and even otherwise, without giving proof on delivery of the order to the appellant and without giving an opportunity to explain or to contest the issue, in our opinion, the impugned order should not have been passed. Accordingly, without wasting further time, we consider it appropriate that the matter has to be remanded to the Commissioner (Appeals) with a direction to provide copy of the acknowledgement and report of the Superintendent or the officer who served the order to the appellant and proceed to decide the matter afresh after observing the principles of natural justice.
(Dictated and pronounced in open court) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER /vc/