Delay in receipt of adjudication order sent by speed post

PJ/Case Law /2016-17/3399

Case-NIRANJAN LAL KEDIA Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR

Citation-2016 (45) S.T.R. 284 (Tri. - Del.)

Brief Facts-The appellant has filed the appeal along with stay application against the impugned order dated 18-6-2013, passed by ld. Commissioner of Customs & Central Excise (Appeals), Jaipur. The appeal of the appellant was dismissed on the ground that the appeal is preferred beyond the time prescribed under statute for which Commissioner is not competent to condone the delay.

Appellant’s Contention-The grievance of the appellant is that the adjudication order was never received and the same was received on 6-1-2012, i.e., in pursuant to the RTI application. The appellant submits that immediately thereafter, the appeal was preferred before the Commissioner (Appeals). Hence, there is no delay. To support the stand that the impugned order was communicated in pursuance to the RTI application and the appeal was filed within the stipulated time an affidavit was filed.

Respondent’s Contention-The Revenue reiterated the findings of the impugned order.

Reasoning Of Judgement-The tribunal found that there is no evidence available on record to prove that the adjudication order has been communicated to the appellant. The tribunal found sufficient reason to accept the fact that the adjudication order was not communicated and the same was sent in pursuance to the RTI application and the appeal was filed immediately within the time. Since ld. Commissioner (Appeals) has dismissed the appeal on the ground of limitation alone without going into the merits of the case, it was held that the matter should go back to the ld. Commissioner (Appeals) for passing a reasoned and speaking order on the appellant’s appeal.
In view of the above, waiving the requirement of pre-deposit, the impugned order was set aside and the appeal was allowed by way of remand. The stay application also stands disposed of.

Decision-Appeal allowed.

Comment-The gist of the case is that the assessee did not receive the copy of adjudication order sent by speed post. So, the date when the copy was obtained from the Range office should be considered as the date of receipt. If that is considered, appeal is filed within limitation period. The matter was remanded for decision on stay as well as appeal in accordance with Section 35B of Central Excise Act, 1944. [paras 2, 4]

Prepared By - Praniti Lalwani

Comments

PJ/Case Law /2016-17/3399

Post a Comment

Query