1999 (1) TMI 1

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..... mmissioner (Appeals), Central Excise. The brief facts of the case are as under : 2. The appellant was engaged in the profession of stock broker and also registered with the Central Excise Department under Section 69 of Chapter V of the Finance Act, 1994. The appellant deposited the service tax within time. However, the requisite returns were filed beyond the time prescribed under the Act. A .....

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..... situation. He, therefore, prays that the appeal be allowed. Learned JDR appeared on behalf of the Revenue submits that necessary notice was issued to the appeal but he did not avail the opportunity to explain the delay in filing the return. He also reiterated the findings of the lower authorities. 4. By the impugned order the Commissioner (Appeals) disposed of two appeals. One filed by the app .....

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