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2017 (7) TMI 1301 - AT - Service TaxCondonation of delay in filing appeal - delay of 23 days beyond the period of two months prescribed in section 85 of Finance Act, 1994 - Time Limitation under section 85 of Finance Act, 1994 - HELD THAT:- On a perusal of the order-in-original it is seen that the second paragraph in the pre-amble to the order has intimated a time-limit of three months for filing appeal before the first appellate authority. It was pleaded before the first appellate authority that the appeal was filed beyond the period of two months on the presumption that this instruction in the pre-amble reflected the statute. In view of the obvious mis-information which led to the consequences narrated above, the denial of a decision on merit on the part of the first appellate authority, who should have condoned the delay on the circumstances alone, is not in accordance with law. Matter remanded back for the decision on merits.
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