2011 (11) TMI 528

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....rd both sides. 2. The Appellant filed this Appeal against order-in-Appeal No.34/ST/Kol/2011 dated 25.01.2011 whereby Commissioner(Appeal) has rejected the Appeal only on the ground that Appeal was not filed within the stipulated time prescribed under Section 85 of Finance Act, 1994. Considering the facts I find that Appeal itself may be disposed of at this stage, therefore after waiving the requi....

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....ch period the Appeal can be admitted by the Commissioner (Appeals). The contention is that Appellant has gained nothing by filing Appeal late and since service tax is a new subject and the man who was looking after their service tax matter left their organization the delay should have been condoned which has not been done. 4. Contention of the learned Addl. Commr.(A.R) is that sufficient cause ha....

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.... is a new subject for them they could not file Appeal in time. I find that Appellant is not disputing the payment of service tax which they have already paid, therefore the appellant is not likely to gain anything for not filing the Appeal in time. Hon'ble Supreme Court in the case of COLLECTOR, LAND ACQUISITION ANANTNAG AND ANOTHER VS. MST. KATIJI AND OTHERS - 1987 (02) LCX 0008 (Equivalent 1987 ....