2007 (1) TMI 65 - AT - Service Tax

Time limit for filing an appeal before the commissioner (appeals) DR submitted that there was an error in applying the time limit in prescribed in Section 35 of the C. E. Act 1944. Therefore matter was remanded to the Commissioner (Appeals) for hearing on merit.

Summary

The appeal was against the dismissal of the appeal as time-barred by the Commissioner. The Tribunal set aside the Commissioner's order and directed a re-hearing on merits, allowing the appeal by way of remand.