2009 (7) TMI 224 - AT - Service Tax

Vide the impugned order, the Commissioner has dismissed the appeal of the assessees on the ground that the appeal was filed eleven days beyond the statutory period of limitation - the Office of the Commissioner (Appeals) had communicated to the appellants that they were required to rectify the mistake of not affixing sufficient court fee stamp - After the court fee stamp was affixed, the papers were once again filed by the assessee before the lower appellate authority - Since the Commissioner (Appeals) has wrongly held that the appeal is barred by limitation, I set aside the impugned order and remand the matter

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal filed by the assessee against the demand of service tax and penalty. The Commissioner of Central Excise Appeals had dismissed the appeal as being filed late, but it was found that the appeal was filed within the statutory period of limitation. The matter was remanded for a fresh decision on merits with waiver of pre-deposit and an opportunity to be heard.