For computing time limit for filing of appeal the day on which the order is served on assessee must be excluded

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

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 26^th June 2013, The appellant filed an appeal on 26^th June 2013.The

appellant filed an appeal on 26^th august 2013 the appellant filed an appeal on 26^th 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.