Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 360 - CESTAT, CHENNAIApplication for rectification - eligibility to pay the penalty at the reduced rate of 25% of the penalty as per the provisions of Section 78is not mentioned in OIO - Held that:- As per Section 74 of the Finance Act, 1994, an application for rectification can be filed within a period of two years from the date of which the order stated to have contained errors was passed. Therefore, the assessee had filed the rectification application within the period prescribed in the statute. Therefore, the period of limitation for filing the appeal to Commissioner (Appeals) is to be reckoned from the date of which the order has been passed on the rectification application. Since such application was disposed of on 27.9.2010, and the appeal was filed before the Commissioner (Appeals) on 18.10.2010, the appeal could not have been dismissed on the ground of time-bar. Since there is no finding on the merits of the demand, by the Commissioner (Appeals) set aside the impugned order and remit the case to the lower appellate authority for decision on merits after extending a reasonable opportunity of hearing to the assessees. In favour of assessee by way of remand.
|