2015 (12) TMI 957

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..... i Anil Choudhary The appellant is in appeal against the order of the Commissioner (Appeals) dated 27.5.2013 whereby the appeal of the appellant was dismissed as time barred. 2. The appellant is not present despite notice. However, the appellant has filed written submissions requesting for disposal of appeal on merit. 3. Heard the learned AR and perused the records. 4. On perusal of the records .....

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..... n 80(2) of the Finance Act, 1994 w.e.f. 12.5.2012, the date on which the Finance Bill, 2012 received the ascent of Hon'ble President of India. Sub-section 2 of Section 80 provide that notwithstanding anything contained under the provisions of Section 76, 77 & 78, no penalty shall be imposable on failure to pay the Service Tax payable, as on 6th day of March, 2012, for the taxable service referred .....

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..... efit under the provisions of Section 80(2) is bad and against the spirit of law. 5. Further, on examination of the impugned Order-in-Appeal, I find that the justification recorded by the Commissioner (Appeals) as to satisfaction of the service of the Order-in-Original is defective. Although the order was served on the son of the appellant, but the relevant fact is not on record as to whether the .....

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