2014 (1) TMI 46

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DGEMENT Per Dr. D. M. Misra: This is an application for waiver of pre-deposit of service tax of Rs.75,142/- and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. The ld. Authorized Representative appearing for the applicant has submitted that the present demand relates to erroneous calculation of service tax by the Department. 3. The ld. A.R. appearing for the Depar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aring both sides for some time, I find that the appeal itself can be disposed of at this stage. 5. The short point involved in the present case is that whether the ld. Commissioner (Appeals) can condone the delay beyond the period of three months in addition to statutory limit of three months for filing the appeal under Section 85 of the Finance Act, 1994. I agree with the ld. A.R. for the Revenu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X