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2010 (3) TMI 200 - CESTAT, KOLKATAAppeal before commissioner (Appeal) – period of limitation – calculation of period of 3 months - The contention of the appellant is that the adjudication order dated 14.5.09 was received by the appellant on 22.6.09 and the appeal was filed on 22.9.09 in the office of the Commissioner (Appeals). - there were three holidays i.e. 19th, 20th & 21st September, 2009, prior to the date of filing of the appeal – commissioner (appeals) dismissed the appeal as time barred – Held that: The three holidays i.e. 19th, 20th & 21st September, 2009, prior to the date of filing of the appeal and this fact was not taken into consideration while dismissing the appeal as time barred – appeals restored to commissioner (appeals)
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