2012 (9) TMI 561

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant. Ganesh Haavanur for the Respondent. ORDER P.G. Chacko, Judicial Member - This application seeks waiver of pre-deposit and stay of recovery in respect of Service Tax of Rs. 2,05,494/- and penalties. The tax demand is for the period 2004-2005 to 2008-09. The demand is on the freight amount mentioned in the invoices under which the inputs were supplied to the appellant by M/s. Reliance Indu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... two days involved in the filing of the assessee's appeal against the order of the original authority was filed with the Commissioner (Appeals) and consequently, the appeal was inter alia held to be time barred. Before examining the merits of the case, we have, at the outset, to record a finding on the preliminary objection raised by the learned Additional Commissioner (AR). On a perusal of the re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... yond the statutory period. Having considered the appeal on merits, the appellate authority should appropriately be considered to have entertained the appeal by virtually condoning any delay. It is also significant to note that it was within the powers of the Commissioner (Appeals) to condone the delay of two days which was within the condonable period of delay prescribed in the statute. 3. Revert .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X