No Exact Date of Receipt of Original Orders in Review Orders: CESTAT dismisses Appeal on being Barred by Limitation [Read Order]

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), dismissed an appeal on being barred by limitation as no exact date of receipt of the original orders was noted in the review orders.

The respondent, M/s. Sri Saraswathi Saw Mills, filed refund claims in terms of Notification No.102/2007-Cus dated 14.09.2007 for refund of 4% additional duty of customs paid by them in respect of goods imported and subsequently sold. The refund sanctioning authority sanctioned the refund claim. Against such order of sanctioning the refund claim the Department filed appeal before the Commissioner (Appeals).

The appeal is filed by the Department against the order passed by the Commissioner (Appeals) who dismissed the appeals of the Department as time barred.

Anandalakshmi Ganeshram appeared and argued on behalf of the Department and submitted that the seal impressed on the first page of the order would show that the order was received by the Reviewing Authority much later. The Commissioner (Appeals) has computed the period of three months from the date of the Order-in-Original instead of the date of communication of the order.

The Counsel submitted that the date on which the order was received by the Reviewing Authority is taken into consideration for computing the period of three months, there would be no delay in passing the review order.

The Commissioner (Appeals) noted that “I am totally not satisfied the way the department responds for the appeal filed by them. The way they filed the appeal and treated the same makes a mockery of this forum. The reviewing authorities at least could have lessened my burden by mentioning the exact date of receipt of the original orders in their review orders. Such an action by the reviewing authorities would have helped me to take a proper and just decision on merits instead of stumbling on the limitation aspect.” The Two-Member Bench of the Tribunal comprising M Ajit Kumar, Technical Member and CS Sulekha Beevi, Judicial Member sustained the order that was passed by the Commissioner.

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