2011 (6) TMI 51

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....er (Appeals) No.IND/260/2010 dated 9/14.09.2010 by which the order of the original authority No.12/AC/ST/08-09 dated 17.11.2008 confirming the demand of service tax alongwith interest and imposition of penalty was set aside.   2. None appears for the respondents in spite of notice. On earlier occasion also i.e. 6.4.2011, none appeared for the respondents, in spite of notice.   3. H....

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....e of service, of the order-in-original as 3.3.10. The appeal has been filed before the Commissioner (Appeals) beyond stipulated period and also beyond the period for which the Commissioner (Appeals) has power to condone the delay. Therefore the Commissioner (Appeals) should have rejected the appeal as barred by limitation as settled by the Hon ble Supreme Court in the case of Singh Enterprises vs.....

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....f the SDR that the order-in-original has been duly served on 27.1.2009 was not brought to the notice of the Commissioner (Appeals) so as to verify the authenticity of the claim. The Commissioner (Appeals) has chosen to pass the order against the department without granting an opportunity of hearing to the representative of the department. It also appears that the Commissioner (Appeals) has not cal....