2011 (10) TMI 507 - AT - Service Tax

Condonation of delay - Held that Tribunal s order in the case of CCE, Tirunelveli Vs. Ramesh Enterprises (2010 - TMI - 205301 - CESTAT, CHENNAI - Service Tax), it has been held that in service tax matters, the Commissioner (Appeals) has the power of remand the lower appellate authority while condoning the delay has not examined in his order as to when the order in original was received by the respondents, when the appeal was filed before him and whether the period of delay was within the condonable limit or not - Appeal is allowed by way of remand

Summary

The Appellate Tribunal CESTAT, Chennai allowed the department's appeal against the remand order of the lower appellate authority in a service tax matter. The Tribunal held that the Commissioner (Appeals) has the power of remand in service tax matters. The lower appellate authority's order was set aside as it did not properly examine the delay issue, and the matter was remanded for a fresh order after considering the condonable limit for delay. The departmental appeal was allowed by way of remand.