2014 (8) TMI 479

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..... bmitted reply to the RTI filed by them with regard to service of Order-in-Original, wherein, it has been mentioned that the order was not sent by Registered Post as per the provisions of Section 37C of the Central Excise Act, 1944, which has been made applicable to service tax cases also. The order is to be sent through a Registered Post and as the same has not been done, therefore, in the absence .....

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..... he impugned order, wherein, the appeal has been dismissed, as filed beyond the period of limitation. The facts of the case are that the Order-in-Original was passed on 17-3-2010 against the said order, the appellant has filed an appeal before the Commissioner (Appeals) on 16-12-2011. Therefore, the Commissioner (Appeals) without giving any opportunity of hearing to the appellant has dismissed thei .....

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..... issioner (Appeals) for fresh consideration of the case on merits. 3. Heard the learned counsel and perused the records. 4. We have taken note of the contentions raised by the learned applicants with regard to time-limit in preferring the appeal. Considering that the issue lies in a narrow compass, we waive the requirement of pre-deposit of the impugned demand and take up the appeal itself fo .....

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