9911796707
TMI Blog2013 (1) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commissioner of Service Tax, Ahmedabad at 5th Floor while the office of the Commissioner of Service Tax (Appeals) is situated at 7th floor in the same building, Central Excise Bhawan. The appellant had, in fact served a copy of such an appeal to the office of the Assistant/Deputy Commissioner, Service Tax and there is a signature of the person receiving such an appeal. Thus such a small pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndran: This stay petition is directed against the order in appeal No. 276/2011(STC)/ K.Anpazhakan / Commr (A)/ Ahd dated 24.10.2011. 2. After hearing both sides for some time on the stay petition, we find that the appeal itself could be decided at this juncture. Accordingly, we allow the application for waiver of pre-deposit of amounts involved and take up the appeal itself for disposal. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, which is recorded in Para 10 of his order, which is reproduced as under :- "10 The first issue to be decided here is whether the appeal filed by the appellant on 30.8.2011 against the 0I0 dated 06.12.2007 can be admitted or not. The appellant claimed that they have filed the appeal on 13.2.2008 itself, but by mistake filed wrongly with the Commissioner of Service Tax. Hence a letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstantiate their claim. The copy of appeal bearing a stamp of Service Tax Commissionerate filed by them in support of their claim, does not bear any initial or signature of the officer received it. In the absence of such initial or signature, the date stamp cannot be considered as evidence of filing the appeal with Service Tax Commissionerate on 13.2.2008. 6. On perusal of record, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hold that appellant had in fact filed the appeal on 13.02.2008, which is within the period of limitation, may be before the wrong forum. We restore the stay petition and appeal in the files of Commissioner of Service Tax (Appeal) to its original number with directions to consider the same on merits and dispose the appeal after following the principles of natural justice. Appeal is allowed by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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