2009 (6) TMI 743

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....ggarwal, Advocate, for the Appellant. Shri R.K. Saini, DR, for the Respondent. [Order]. - Common issue is involved in these appeals and therefore, both are being taken up together for disposal. 2. Heard both sides and perused the records. As the issue involved is in narrow compass and after granting stay, the appeals are taken up for hearing. 3. The appellants filed appeal....

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.... is seen that the appellants filed the appeals under impression that the matter relates to the Service Tax under Finance Act, 1994. Thus, there is no negligence and/or inaction on the part of the appellants. Therefore, the delay in filing the appeals before the Commissioner (Appeals) is liable to be condoned. Accordingly, the delay in filing the appeals before the Commissioner (Appeals) is condone....