2012 (8) TMI 854

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..... a bonafide belief that the claim has to be filed before the Assistant Commissioner in Mumbai since their head office was located in Mumbai. Moreover, during the relevant time the notification was still being implemented and respondents were new to the system. Further, I also find that his reliance on the decision of the Tribunal in the case of Rajdhani Impex Pvt. Ltd. [2007 (4) TMI 432 - CESTAT, .....

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..... or the quarters from April 2008 to September 2008 with the Assistant Commissioner of Service Tax Cell, Vadodara-2. The Assistant Commissioner, Service Tax Cell, Vadodara-2 transferred the claims to Assistant Commissioner, Vadodara-2 on 29.04.09. These claims had been initially filed before the Assistant Commissioner of Service Tax division Mumbai. The claim for the quarter ending March 2008 had be .....

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..... e Assistant Commissioner in Mumbai since their head office was located in Mumbai. Moreover, during the relevant time the notification was still being implemented and respondents were new to the system. Further, I also find that his reliance on the decision of the Tribunal in the case of Rajdhani Impex Pvt. Ltd. 2007 (214) ELT 64 (Tri. Mum.) is relevant. In this decision it was held that a party wh .....

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