P.K.JAISWAL, ALOK VERMA
Indore Municipal Corporation – Appellant
Versus
Commr. of C. Ex. (A), Indore (M. P. ) – Respondent
Alok Verma, J.
This Central Excise Appeal is filed, aggrieved by order passed by the learned Commissioner (Appeals) in Appeal No. IND/CEX/000/APP/357&358/2011, dated 9-9-2011 by which the learned Commissioner (Appeals) disposed of by a common order, filed by the Revenue, Appeal No. 246/2011 and appeal filed by the present Appellant No. 492/2011 and also against the order passed by the learned Custom Excise and Service Tax Appellate Tribunal (hereinafter called 'the Appellate Tribunal') in Service Tax Appeal No. 1803/2011.
2. Inadvertently, this appeal was admitted without framing substantial question of law, and therefore, on 23-2-2016, the respondents/department was granted two weeks time; to file a counter affidavit about the receipt of copy of the order dated 22-9-2010. The affidavit was filed by the department on 10-3-2016.
3. In this appeal, following substantial question of law arises for consideration :-
"Whether the learned Tribunal was justified in dismissing the appeal of the appellant on account of delay in filing of appeal before the respondents as the order in original passed by the Additional Commissioner (Appeals) was never delivered to the appellant?"
4. The facts
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