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2014 (2) TMI 539 - KERALA HIGH COURTFiling of appeal before wrong Forum - order imposing service tax and penalty erroneously stated that an appeal would lie therefrom to the Customs, Excise and Service Tax Appellate Tribunal. The petitioner cannot therefore be faulted with for filing an appeal with the tribunal though in fact such appeal would lie to the second respondent Commissioner only. Tribunal has adopted a hypertechnical view forgetting the fact that every endeavour should be made to dispose of the lis on merits. - The first respondent (CESTAT) shall return Ext.P2 appeal to the petitioner within a period of one month from today. The petitioner shall re-present the appeal with the second respondent Commissioner within a period of two weeks therefrom. Every endeavour shall be made by the second respondent Commissioner to dispose of the appeal on merits within a period of three months after its preferment.
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