https://www.taxtmi.com/caselaws?id=33728 The stay petition against penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994 was granted, dispensing with the pre-deposit of penalties pending appeal. The appeal dismissed as time-barred by the Commissioner (Appeals) was found to have been filed within the prescribed time limit but in the wrong office, leading to a remand for a decision on merits after proper consideration. The appellants were granted the opportunity for a fair hearing on the case. en-us Thu, 15 Jan 2009 00:00:00 +0530 Thu, 06 May 2010 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33728 The stay petition against penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994 was granted, dispensing with the pre-deposit of penalties pending appeal. The appeal dismissed as time-barred by the Commissioner (Appeals) was found to have been filed within the prescribed time limit but in the wrong office, leading to a remand for a decision on merits after proper consideration. The appellants were granted the opportunity for a fair hearing on the case. Case-Laws Service Tax Thu, 15 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33728