2009 (8) TMI 89

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..... bsp;         Shri N.K. Oza, Adv., for the appellant. Shri Rajendra Nagar, SDR , for the respondent. [Order Per : Mrs. Archana Wadhwa]. - After hearing both the sides, we find that the Commissioner (Appeals) has dismissed the appeal filed by the assessee on the ground of limitation by holding that he does not have powers to condone the delay beyond the pe .....

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..... the Joint Commissioner of Service Tax to forward the appeal papers to the office of Commissioner (Appeals). Inasmuch as the said appeal was not forwarded, they placed a fresh copy of the appeal memo before the appellate authority. In this scenario, submits the learned Advocate that placing of fresh copy of the appeal memo before Commissioner (Appeals), does not amount to filing of fresh appeal bef .....

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..... alculating the limitation. The appellants have admittedly been pursuing at each level for transfer of the appeal papers to right forum. It was equally the duty of Joint Commissioner, before whom the appeal was wrongly filed, to transfer the papers to the right office. If that would have been done, there would have been no question of any delay requiring any condonation. As such, the appeal having .....

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