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October 2015

[2015] 60 taxmann.com 181 (Allahabad High Court) – Rotomac Global (P) Ltd vs. CCE, Kanpur

By Puloma Dalal
Jayesh Gogri
Mandar Telang Chartered Accountants
Reading Time 1 mins
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For computing time limit for filing of appeal, the day on which the order is served on assessee must be excluded.

Facts:
The
Application for refund was rejected by the adjudicating authority and
the order in that regard was served on 26th June 2013. The appellant
filed an appeal on 26th August 2013. However, the appeal was rejected by
Commissioner (Appeals) as well as the Tribunal on the ground of delay
of two days.

Held:
The High Court observed that as
per section 85(3A) of the Finance Act, 1994 the appeal has to be
presented within two months from the date of receipt of the order.
Relying upon section 35-O of the Central Excise Act,1944, it was held
that for computing the period of limitation prescribed for an appeal,
the day on which the order was served has to be excluded. Further, the
High Court held that even otherwise, the delay of two days was not too
fatal and a liberal approach should have been adopted while handling the
matter and the matter therefore, was remanded to decide the appeal on
merits, thereby quashing the order of the first appellate authority and
the order of the Tribunal.

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