2011 (4) TMI 819

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..... 10, the appeal is in time, as indicated in the letter dated 17.06.2010 arising from the Office of the Commissioner of Service Tax - The factual matrix needs to be verified at the lower end - Hence, set aside the impugned order restoring the appeal to its original number in the records of the Commissioner (Appeals) and direct him to verify the claim of the assessee as regards the actual date of rec .....

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..... waiver of the amounts involved, we take up the appeal for disposal. 3. The learned Counsel brings to our notice that the learned Commissioner (Appeals) has considered that they are in receipt of the OIO on 01.04.2010. Factually, the date of the receipt of OIO is 28.05.2010. To buttress her submission, she draws our attention to a letter dated 17.06.2010 issued from the Office of the Commissione .....

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..... fy the claim of the assessee as regards the actual date of receipt of the OIO and to proceed in the matter on merits, if found as claimed. Needless to say that the learned Commissioner (Appeals), after verification will follow the Principles of Natural Justice before coming to a conclusion. Appeal allowed by way of remand. (Pronounced and dictated in open Court) - - TaxTMI - TMITax - Service .....

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