2008 (6) TMI 187 - AT - Service Tax

Commissioner (Appeals) dismissed the appeal as time barred under provisions of Section 85 of the Finance Act, 1994 as filed beyond the time limit of 90 days from the date of receipt of order - delay of filing was caused due to ankle injury of Director of the Appellant Company - Appellant produced the Medical Certificate in their Memo of Appeal therefore, impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to decide afresh

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal by remanding the matter back to the Commissioner (Appeals) for fresh consideration. The appeal was initially dismissed as time-barred, but the delay in filing was attributed to an ankle injury of the Director of the Appellant Company. The Tribunal set aside the impugned order and directed a reevaluation after considering the application for condonation of delay under Section 85(3) of the Act. (Citation: 2008 (6) TMI 187 - CESTAT NEW DELHI)