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2016 (5) TMI 514 - HC - Service TaxDelay in filing of appeal before the Commissioner(Appeals) - the order-in-original was passed by the Assistant Commissioner of Central Excise and Service Tax, Jamshedpur on 28.8.2015 and was issued on 17.09.2015 and was sent on 18.09.2015. - Held that:- looking to the provision of Section 85 (3A) of the Finance Act, 1994 the period to prefer an appeal is 2 months from the date of receipt of the Order-in-Original and there is a further period of 1 month for which a delay can be condoned. In the facts of the present case the appeal was preferred by this petitioner on 19.11. 2015. Thus, this petitioner can prefer appeal with a delay condonation application along with the appeal against the Order-in-Original and the same will be decided by the Commissioner (Appeals) on its own merits, looking to the date of receipt of the Order- in-Original. This aspect of the matter has not been properly appreciated by the Commissioner(Appeals) while rejecting the appeal preferred by this petitioner - Matter restored before the Commissioner (Appeals) to decide the issue.
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