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2016 (6) TMI 580 - AT - Service TaxCondonation of delay - Violation of principles of natural justice - Appeal dismissed as being time barred, without even giving an opportunity for personal hearing - Date of receiving the order in ST-4 shown wrongly - Held that:- the appellants were not given a chance of personal hearing which is blatant violation of the principles of natural justice. By such an act, the appellants have been burdened with an unnecessary litigation. The appellants filed appeal on 27/03/2013. The appeal ought to have been filed on or before 06/03/2013. The Commissioner(Appeals) if satisfied that appellant was prevented by sufficient cause from presenting the appeal within period of two month, can allow it to be presented within a further period of one month. The appeal is therefore within the time limit by which the Commissioner(Appeals) can condone delay. On such score, I am of the opinion that this is a fit case to be remanded to the Commissioner(Appeals) who may consider the delay application filed by appellants. The appellant submitted that the error committed in Form ST-4 while noting the date of receiving the order has been repeated in the delay petition also. Hence, the Commissioner(Appeals) is directed to give chance to the appellant to amend the delay petition as well as Form ST-4 with regard to the date of receiving the order and also number of days of delay mentioned in the delay petition. - Appeal allowed by way of remand
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