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2014 (10) TMI 383 - AT - Service TaxCondonation of delay - Delay in receipt of order - Held that:- Appeal has been filed within the condonable period of three months after the expiry of statutory time limit of three months for filing the appeal. The appellant has explained the reason for the delay which was due to non-receipt of the Order-in-Original sent by the department on 5-4-2011. They came to know of the passing of the order only in July 2011 when the recovery proceedings were initiated by the jurisdictional range officer. Immediately, thereafter they obtained a certified copy of the order and filed the appeal. In these circumstances, the delay ought to have been condoned by the appellate authority and there is merit in the appellant’s contention. Accordingly, we condone the delay and remand the matter back to the lower appellate authority for passing the order on merits - Decided in favour of assessee.
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