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2016 (10) TMI 834 - HC - Service TaxRestoration of appeal - condonation of delay - Section 85(3A) of the Finance Act, 1994 - Held that: - it appears that the Order-in-Original No. 17/S./ Tax/Addl.Commr./2015 dated 29th June, 2015 was received by this petitioner on 6th July, 2015 and thereafter appeal was preferred before the Commissioner (Appeals) on 7th September, 2015. It further appears from the facts of the case that this appellant has to prefer an appeal by 6th September, 2015, but, since 6th September, 2015 was a Sunday, appeal was filed on 7th September, 2015. Even 5th September, 2015 was not a working day for the Central Government offices as it was a Saturday. Hence, there is no delay in preferring the appeal by this appellant. The Order-in-Appeal No. 83 JSR/2015-16 dated 19th Jan, 2016 passed by the Commissioner, Central Excise and Service Tax (Appeals) is quashed and set aside - matter remanded - Order-in Appeal No. 83 JSR/2015-16 restored to its original file with the same number and the same will be decided on its merit - petition allowed - decided in favor of petitioner.
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