9911796707
TMI Blog2010 (3) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Thus Commissioner (Appeals) directed to consider application for condonation of delay and if condoned, appeal to be decided on merits. - ST/670-671/2009 - 629-630/2010 - Dated:- 11-3-2010 - Shri M.V. Ravindran, Member (J) REPRESENTED BY: Shri M.S. Aswathanarayana, C.A. , for the Appellant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order]. - These two appeals are listed today for disposal. 2. The issue involved in this case is regarding the liability to Service Tax on the activities done by the appellant herein. The appellant herein is only renting the space for advertisement. The period involved in both the cases is 1997 to 2002. 3. Heard both sides and perused the records. 4. On perusal of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal authorities with the remark - "no such ad dressee" (copy enclosed). Hence the provisions of Section 37(1) (a) of the Central Excise Act, 1944 had been complied with. But however the above action was not followed by action as per Section 37(1) (b) and (c) of the Central Excise Act, 1944, Hence only provisions of Section 37(1) (a) of the Central Excise Act, 1944 had been complied with. The PH intimations sent by speed post were returned by the postal authorities with the remark - "not claimed, hence returned to the sender" (copy enclosed). The fact of pasting of PH intimation on the door has not been brought under mahazar." [emphasis supplied] 5.1 It can be seen from the above reproduced report, specifically paragraph 3, the Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to consider the application for condonation of delay filed by the appellants before him, as the lower authorities have categorically stated that the Orders-in-Original, which was sent by post were received back and further action as enumerated under Section 37C has not been undertaken by the lower authority. If the learned Commissioner (Appeals) is satisfied with the justification given by the appellants for seeking the condonation of the delay, he may do so and decide the issue on merits. 6. In view of this, both the impugned orders are set aside and the matters are remitted back to the learned Commissioner (Appeals) to decide the cases as directed hereinabove. (Pronounced dictated in open Court) - - TaxTMI - TMITax - Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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