TMI Blog2010 (6) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Section 85 of Finance Act, 1994, applicable - Commissioner has calculated 90 day, whereas Section 85 speaks of three months calculation itself is made in an incorrect manner - appeals are required to be remanded to the Commissioner (Appeals) to consider the matters afresh - ST/236-238 and 249-251/2009 - A/732-737/2010-WZB/AHD - Dated:- 11-6-2010 - Shri B.S.V. Murthy, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned DR submitted that the sub-section (3) of Section 85 gives an impression that it would be applicable only in the case of service tax demands for differential duty where interest and penalties are involved. He drew my attention to the clause "service tax, interest or penalty" in this Chapter used in sub-section (3) of Section 85 of Finance Act, 1994. It is his submission that in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is whether the matter relates to service tax or not. Notification No. 41/2007-S.T. has been issued in exercise of powers vested under Section 93 of Finance Act, 1994 and therefore it can not be said that notification is Centra1 Excise Notification. The refund has been claimed as per the provisions of this notification. The refund claim is related to service tax. Under these circumstances I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that Commissioner (Appeals) has rejected the appeals on the ground of delay without proper verification and without giving opportunity to appellants he has simply observed that appellants have not filed any reasons for delay. 3. In these circumstances, the appeals are required to be remanded to the Commissioner (Appeals) to consider the matters afresh treating the matters as relating t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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