2009 (10) TMI 163

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent. ORDER 1. Learned Chartered Accountant on behalf of the appellant submits that the Commissioner (Appeals) has not passed the order on merit and has held that as the appeal was filed after 22 months' delay, which cannot be condoned. He submits that full amount of Service Tax due has been paid and there is no dispute about the tax liability. He also submits that there was a reasonable....