Appeal Dismissed Due to Time Bar Error

The appeal was dismissed as time-barred by the Commissioner (Appeals) due to a misunderstanding regarding the applicable law. The error was acknowledged by the Departmental Representative, and the order was set aside for reconsideration of the condonation of delay application by the Commissioner (Appeals).

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The appeal was dismissed as time-barred by the Commissioner (Appeals) due to a misunderstanding regarding the applicable law. The appeal related to service tax, not central excise, and was filed within the prescribed time limit under the Finance Act, 1994. The error was acknowledged by the Departmental Representative, and the order was set aside for reconsideration of the condonation of delay application by the Commissioner (Appeals).

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