2016 (2) TMI 73

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..... k, Adv ORDER CM APPL No. 2159 of 2016 (exemption) 1. Allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL No. 2158 of 2016 (delay) 3. For the reasons stated in the application, the delay in filing the appeal is condoned. 4. The application is disposed of. SERTA 3 of 2016 & CM No. 2157 of 2016 5. The challenge in this appeal is to the order dated 6th April 20 .....

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..... ling an appeal against the aforementioned order dated 30th November 2015 passed by the Assistant Commissioner, Service Tax. 8. The first grievance of the Appellant is that, the Appellant being a Public Sector Undertaking (PSU ) is a Stateand therefore is outside the purview of Section 11B of the Act. The second grievance is that despite adequate documents and materials having been placed on recor .....

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..... me to a conclusion on merits. 11. Accordingly, the Court permits the Appellant to raise the aforesaid three issues, apart from other issues it may want to raise, in the appeal to be filed by it against the order dated 30th November 2015. 12. Considering that the Appellants application for refund has been pending for quite some time, and with the Appellant having already approached this Court onc .....

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