2012 (9) TMI 561

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.... P. Rama Krishna for the Appellant. Ganesh Haavanur for the Respondent. ORDER P.G. Chacko, Judicial Member - This application seeks waiver of pre-deposit and stay of recovery in respect of Service Tax of Rs. 2,05,494/- and penalties. The tax demand is for the period 2004-2005 to 2008-09. The demand is on the freight amount mentioned in the invoices under which the inputs were suppli....

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....application for condonation of the delay of two days involved in the filing of the assessee's appeal against the order of the original authority was filed with the Commissioner (Appeals) and consequently, the appeal was inter alia held to be time barred. Before examining the merits of the case, we have, at the outset, to record a finding on the preliminary objection raised by the learned Additiona....

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....eal on merits where the appeal was filed beyond the statutory period. Having considered the appeal on merits, the appellate authority should appropriately be considered to have entertained the appeal by virtually condoning any delay. It is also significant to note that it was within the powers of the Commissioner (Appeals) to condone the delay of two days which was within the condonable period of ....