2011 (2) TMI 551 - AT - Service Tax

Demand - According to the provision laid down in Section 84 the review order ought to have been passed within 2 years of the date of passing of the order in original - prima facie satisfied that the appellant has made a strong case that the order is time barred because the period is to be reckoned from the date of order and not the date of receipt of the order by the Commissioner - Decided in favor of the assessee

Summary

The Appellate Tribunal CESTAT, New Delhi found that the review order issued under Section 84 of the Finance Act, 1994 was passed after the prescribed time limit of 2 years from the date of the original order. The appeal was allowed as the review order was deemed time-barred. The waiver of pre-deposit was granted during the appeal process.