Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1182 - AT - Service TaxCondonation of delay of one year in filing appeal - proper communication of order - Held that:- The issue decided in the case of Saral Wire Craft Pvt. Ltd. Vs. Commr. of Cus., C.Ex. & Service Tax [2015 (7) TMI 894 - SUPREME COURT], where it was held that miscarriage of justice has taken place, in that the Authorities/Courts below have failed to notice the specific language of Section 37C(a) of the Act which requires that an Order must be tendered on the concerned person or his authorized agent, in other words, on no other person, to ensure efficaciousness. Similar is the case on hand: the identity of the receiver is not known nor is it clear whether the signatory is the authorized agent of the appellant or not. The appellant has made out a case, the explanation for delay appears to be bona fide and not suspected by the first appellate authority as well and hence the same is accepted - the matter is remanded to the file of the first appellate authority - appeal allowed by way of remand.
|