B.E.C.S. CONSTRUCTION Vs. COMMISSIONER OF SERVICE TAX
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
COMMISSIONER OF SERVICE TAX
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D.M.Misra, Member (J) -
(1.)THIS Application is filed seeking waiver of predeposit of Service Tax of Rs. 8,54,461/ - and equal amount of penalty imposed under Section 78 and penalty of Rs. 5,000/ - imposed under Section 77, of the Finance Act, 1994.
(2.)AT the outset, ld. Advocate for the Applicant submits that their appeal was not decided on merit, but dismissed by the ld. Commissioner (Appeals) on the ground of delay in filing the appeal before him. He fairly accepts that the Order -in -Original was communicated to them on 26.07.2012, though received by them on 02.08.2012, but the appeal was filed on 17.12.2012, that is, more than three months, after communication of the Order -in -Original.
Ld. AR for the Revenue submits that the present Appeal is liable for dismissal as the appeal before the ld. Commissioner (Appeals), was filed beyond the statutory time -limit of two months and condonable limit of one month, in view of the judgment of the Hon'ble Supreme Court in the case of Singh Enterprises v. CCE, Jamshedpur, : 2008 (221) ELT 163 (SC).
(3.)AFTER hearing both sides for some time, we find that the present Appeal itself can be disposed of at this stage. Consequently, with the consent of both sides, the Appeal itself is taken up for final disposal.
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