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2017 (5) TMI 654 - HC - Service TaxMaintainability of appeal - appeal was dismissed by Commissioner (Appeal) on acccount of time limitation - Whether it was open for Tribunal to look into merits of order of Adjudicating Authority when order in appeal before Tribunal passed by Commissioner (Appeal) was such, whereby appeal was dismissed by Commissioner (Appeal) on the ground of limitation? - Held that: - The scope available for Tribunal was, whether Commissioner (Appeal), decided appeal by dismissing on the ground of limitation, correctly or not, and if it finds that appeal was within the period of limitation or within condonable period of limitation, it could have remanded matter to Commissioner (Appeal) to decide appeal on merits but there was no scope of looking into correctness of Adjudicating Authority's order and even set aside the same - Matter is remanded to Tribunal to examine, whether appeal preferred by Assessee was within the period of limitation or within condonable period of limitation - appeal allowed by way of remand.
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