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2013 (11) TMI 650 - HC - Service TaxPeriod of limitation for filing of appeal before Commissioner of Excise (Appeals) - reduction of period from 3 months to 2 months by Finance Bill, 2012 - Held that:- The materials available on record clearly show that the order passed by the original authority was on 27.03.2012. The Amendment came into force on 28.05.2012. Therefore, the petitioner is justified in its contention that the appeal should have been taken up on file in accordance with the regulations in force prior to 28.05.2012. In case the time limit prescribed for filing an appeal i.e. three months is taken into account, it cannot be said that the appeal was barred by limitation. - the first respondent was not justified in rejecting the appeal on the ground of limitation. - The first respondent is directed to register the appeal, if the same is otherwise in order and decide it on merits and as per law. - Decided in favor of assessee.
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