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2012 (9) TMI 668 - CESTAT, CHENNAIMaintainability of appeal – limitation - appeal which was pending before the Commissioner (Appeals) was not an appeal filed by the assessee but an appeal wrongly filed by the department, at the relevant point of time there being no provision to file such an appeal – Held that:- since the original authority had passed an order on merits in favour of the appellant, he had no occasion to deal with the question of limitation. Question of limitation which has been raised by the appellant has not been dealt with by the jurisdictional Commissioner exercising revisionary power. matter remanded to the Commissioner for fresh decision
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