2011 (6) TMI 360

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....v. Per: Jyoti Balasundaram: For reasons recorded below, I waived predeposit of penalty imposed upon the assessees (entire service tax demand has been paid together with interest) and proceeded to decide the appeal itself at this stage with the consent of both sides, as the issue lies within a narrow compass. 2. The Order-in-Original dt. 28.11.2008 was communicated to the assessees on 4.12....

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.... amount was paid even before the issue of show cause notice. Under such circumstances, we are eligible to pay the penalty at the reduced rate of 25% of the penalty as per the provisions of Section 78 of the Finance Act, 1994. It is a mandatory requirement to mention this option in the order in original. But, the same was not mentioned in the said order in original. Further, as per the provisions o....

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....;   "Sub : Service Tax - Passing of Order in Original dated 28.11.2008 - clarification - Regarding.         ****         Kind reference is invited to your letter dated 23.092010 seeking certain clarification in respect of the Order in Original dated 28.11.2008 issued by this office in file of even no.  &n....

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....n the above two points and the order passed is in accordance with the law. If you steel feel aggrieved by the above order, you may take recourse to appeal." On 18.10.2010, the assessee preferred appeal before the Commissioner (Appeals) who dismissed the appeal as time-barred, it having been filed after 683 days from the date of communication of the adjudication order. Hence this appeal. 3. I....