2007 (6) TMI 202 - AT - Service Tax

Superintendent returned the appeal papers of assessee on the ground that the appeal has been filed beyond the condonable period before the Commissioner (Appeals) - Submission of the appellants that Superintendent returning the paper is not as per law because the appeal has been filed within the condonable period of 30 days, is acceptable - Commissioner ought to have passed the order - matter remanded to Commissioner (Appeals) to decide the case on merits

Summary

The appeal was filed within the condonable period, but the Superintendent returned the papers stating it was filed after 60 days. The Tribunal set aside the Superintendent's decision and remanded the case to the Commissioner to decide on merits within four months.