2014 (9) TMI 644

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..... ce Act, 1994. Government finds that this issue does not fall in the category of cases mentioned in proviso to Section 35B(1) of the Central Excise Act, 1944 and hence revision application is filed beyond jurisdiction and not maintainable under Section 35EE of the Central Excise Act, 1944. The applicant is required to file appeal before Hon’ble CESTAT. - application rejected. - F.No. 195/251/2013- .....

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..... ation on 31-3-2010 which is after delay of 231 days. The Department felt that the applicant should have applied for the same under Section 69 of the Finance Act 1994 [hereinafter the said Act] within thirty days from the date of commencement of providing service in terms of Rule 4(1) of the Service Tax Rules, 1994. The Department further observed that the applicant have made a delayed submission o .....

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..... the relevant case records available in case files, oral written submissions and perused the impugned order-in-original and order-in-appeal. 7. On perusal of records, Government observes that the issue involved in impugned case is of delayed submission of ST-3 return in violation of Section 70 of the Finance Act, 1994. Government finds that this issue does not fall in the category of cases me .....

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