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2018 (9) TMI 987 - AT - Service TaxCondonation of delay in filing appeal - Period of limitation - case of Revenue is that there was delay of more than 90 days in filing the appeal and it was outside the purview of the powers of the Commissioner (Appeals) - Held that:- The adjudicating authority issued a corrigendum dt.3.6.2016 to the Order-in-Original dt.12.4.2016 within two months from the date of Order-in-Original - It is settled law that the corrigendum is part and parcel of the order intended to be rectified and hence the period of filing appeal is to be reckoned from the date of corrigendum. The period of limitation in the present case, is to be computed from the corrected date of the order, which is 3.6.2016. By taking the date of corrigendum, the appeal is within the period of limitation - matter is remanded back to the Commissioner (Appeals) to consider the appeal filed by the appellant on its merits - appeal allowed by way of remand.
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