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2017 (10) TMI 210 - CESTAT HYDERABADRectification of mistake - Section 74 of Finance Act, 1994 - time limitation - first appellate authority rejected/dismissed the appeal holding that appeal was filed beyond period of limitation i.e. sixty days and further 30 days from the date of issue of Order-in-Appeal i.e. 20.11.2011 - Held that: - the findings of the first appellate authority seems to be erroneous as the provision of Section 74 of the Finance Act, 1994 mandates that assessee can prefer an application for Rectification of Mistake within a period of two years from the date of issuance of impugned order - the period of limitation will start from the date when an assessee receives an order/letter informing the view of the Revenue on the application made under section 74 of Finance Act, 1994. The impugned order which has dismissed the appeal only on limitation, is unsustainable and liable to be set side - matter is remitted to first appellate authority with direction to restore the appeal to its original number - appeal restored.
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