9911796707
TMI Blog2014 (12) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Original on 19.01.2011 by hand-delivery; but the certified copy was received by them on 04.04.2011. Therefore, the date of receipt of the certified copy of the impugned Order-in-Original be considered as the date of communication of the Order and the limitation should start from that date. I do not find force in the argument of the ld. FCA for the Appellant. Since the Order was communicated to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty(not quantified) under Section 76, of the Finance Act, 1994. 2. At the outset, ld. FCA, Smt. Shruti Pradhan appearing for the Applicant submits the entire amount of service tax along with the interest, had already been paid before issuance of the show cause notice. She submits that even though the Order-in-Original was dated 17.08.2010, it was communicated to them only on 19.01.2011, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. After hearing both sides for some time, I find that the present Appeal itself could be disposed off, at this stage. Accordingly, with the consent of both sides, the Appeal is taken up for disposal. I find that the limited issue involved in the present case for determination is whether the appeal filed before the ld. Commissioner (Appeals) was barred by limitation or otherwise. It is the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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