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TMI Blog2015 (12) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... tant For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per R. Periasami Since the issue lies on a narrow compass, after dispensing with the requirement of predeposit, the main appeal is taken up for hearing and disposal. 2. The short issue involved in this appeal is that Commissioner (Appeals) in his impugned order dt.9.1.2014 dismissed their appeal on limitation on the ground that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to another 30 days. He also submits that as per the Explanation, they are eligible under old provision and the appeal was correctly filed within the time limit as per Section 35. Ld. Consultant also submits that they have paid entire service tax amount of Rs. 1,26,328/- vide T.R.6 challan dt.16.3.2015. He relied on the following case law :- (i) K. Thakore and Associates Vs CCE 2003 (161) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely after three months and it well within the powers of Commissioner (Appeals) with a delay of one day which is condoned. Therefore, we find that appeal has been filed before Commissioner (Appeals) is well within the time limit as per Section 35 of the Act during the relevant period as the OIO was dt.5.9.2011 and the amended provisions introduced w.e.f. 28.5.2012. Accordingly, we set aside the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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