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2011 (9) TMI 819 - AT - Service TaxROM - neither the lower appellate authority nor the Tribunal has gone into any issue and the appeals have been dismissed merely on the technical ground of having been filed beyond the condonable time limit before the lower appellate authority Held that - original authority before whom an application has been filed by the appellants for rectifying the mistake of imposing of penalties simultaneously on Sections 76 & 78 of the Act which was not permissible in view of a specific amendment made to the Act by the Finance Act 1998 with effect from 10.05.2008 is not precluded from dealing with the rectification application. Hence the direction given to the original authority by the Tribunal in the impugned order vide para-3 thereof cannot be said to be a mistake by any stretch of imagination. application filed by the Department for rectification of mistake is entirely misconceived and the same is rejected
Issues: Appeal dismissed on the ground of time limit, Applicability of Section 74(2) of the Finance Act, 1994, Rectification of mistake regarding penalties under Sections 76 & 78 of the Act.
The judgment addresses the dismissal of an appeal by the lower appellate authority and upheld by the Tribunal due to being filed beyond the condonable time limit. It is noted that neither the lower appellate authority nor the Tribunal delved into any substantive issue, and the appeals were dismissed solely based on the technicality of missing the time limit. The judgment clarifies that the restriction under Section 74(2) of the Finance Act, 1994, does not apply in this case as no specific issue was considered or decided on merit; the dismissal was solely due to the time bar. Regarding the rectification of mistake concerning the imposition of penalties under Sections 76 & 78 of the Act, the judgment states that the original authority, where the rectification application was filed by the appellants, is not barred from addressing the rectification despite a specific amendment to the Act by the Finance Act, 1998. The Tribunal's direction to the original authority in the impugned order is deemed appropriate, and it is clarified that the miscellaneous application filed by the Department for rectification is misconceived and subsequently rejected. The judgment concludes by stating that the order was dictated and pronounced in the Open Court.
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