ENESTEE ENGINEERING PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Shri Phadnis, learned counsel for the appellant and Shri Deshpande, learned counsel for the respondents. Shri Deshpande, learned counsel is seeking time to produce before the Court certain records.

(2.) Shri Phadnis, learned counsel, however, submits that the Appeal against Order -in -original is found belated only because its copy is shown to have been forwarded to the appellant -assessee. This finding is legally insufficient to hold that the appeal is barred by limitation. Accordingly, the order of Appellate Authority was questioned in further appeal before Respondent No. 4 - Customs, Excise and Service Tax Appellate Tribunal (CESTAT). By the impugned order, the CESTAT has maintained it.

(3.) He submits that it was a specific case of the appellant -assessee that he did not receive adjudication order dated 22 -7 -2010 and only after receipt of letter from the Superintendent dated 21 -3 -2012 directing the appellant to pay the dues as per adjudication order, they learnt about it. Thereafter a copy of that order has been made available to him on 18 -4 -2012.