Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 81 - CESTAT NEW DELHIAppeal dismissed by comm.(A) for delay in compliance with direction of pre-deposit of duty & penalty – in view of case of ONGC, revenue contend that necessary clearance from the Committee on Disputes (COD) hasn’t been obtained hence appeal is not maintainable – held that as per the clarificatory orderfor above, impugned ratio of ONGC is not applicable so COD clearance is not required – delay is condonable so Comm(A) should have decided the appeal on merits – appeal is allowed by way of remand
|