Tuesday 28 October 2014

Delay in filing appeal due to mistake in preamble of adjudication order was condonable

Service Tax : Where preamble of adjudication order passed by Joint Commissioner stated that appeal would lie to Tribunal and, relying upon said preamble, assessee wrongly filed appeal before Tribunal instead of Commissioner (Appeals), delay caused thereby was condonable, even if said preamble was corrected in due course


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