2014 (8) TMI 340

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..... ty imposed under Section 78 of the Finance Act, 1994. There was a delay of one day in filing the appeal. The delay is condoned. Since the matter has not been examined by the Commissioner (Appeals) on merits, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) - Decided in favour of assessee. - ST/306/11 - - - Dated:- 17-4-2014 - P K Jain, J. For th .....

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..... t three months period in filing the appeal was over on 06.12.2010 and the appeal was filed on 7.12.2010 i.e. there was a delay of one day and there was no application for condonation of delay. 2. Heard both sides. 3. I find that the appellants are not disputing the duty or interest amount and in fact they had paid the same and also paid the penalty imposed under Section 77 of the Finance Act .....

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