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2017 (4) TMI 387 - HC - Service TaxMaintainability of appeal - time limitation - condonation of appeal - issuance of Corrigendum - Held that: - the order-in-original was passed on 31-10-2012 and the appeal was filed on 27-2-2013. It would be seen that after the order was passed on 31-10-2012, there was some mistake in the order was noticed. Corrigendum was issued on 31-12-2012 for correcting the amount of penalty. Naturally the appeal period will have to be computed from the corrected date of the order as that is the order that would be executable - if the Corrigendum is considered, then naturally the appeal would be within limitation - appeal maintainable and is to be considered on merits.
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