2012 (7) TMI 318

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..... al on the ground of limitation. - S.T. Appeal No.30/12 - - - Dated:- 6-6-2012 - DR. D. M. MISRA, J. Shri Phani Bhusan Chakraborty, Sr. Manager (Accounts) for the Appellant (s) Shri S. Misra, Addl. Commr. (A.R.) for the Department Per Dr. D. M. Misra : This is an application for waiver of predeposit of service tax amounting to Rs.1,80,071/- and equal amount of penalty imp .....

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..... C). 4. Shri Phani Bhusan Chakraborty, Sr. Manager (Accounts) for the Appellant did not dispute that the order was received by them in time i.e. on 24.9.2008, but the appeal was filed on 10.10.2011. 5. Ld. A.R. (Addl. Commissioner) for the Revenue reiterates the findings of the ld. Commissioner (Appeals). 6. I find that since the appeal is filed before the ld. Commissioner (Appeals) aft .....

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