TaxTMI 
TaxTMI 
2012 (10) TMI 227
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....cate, for the Appellant. Shri B.P. Pareira, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of interest and penalties. Against the demand of Rs. 25,81,911/- the applicant had already deposited an amount of Rs. 26,04,644/-. In view of the fact as the duty has already paid the pre-deposit ....
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....missioner (Appeals). Thereafter appellants received notice of hearing and the case was argued on merits. The written submission on merits were filed vide letter dated 30-8-2010. The contention is that the issue of limitation was never raised by the Commissioner (Appeals). The appeal was heard on merits and thereafter the impugned order was passed and dismissing the appeals as time-barred. The appl....
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....he appeals. 5. The contention of the Revenue is that in preamble of the adjudication order, it was specifically mentioned that appeal is to be filed before the Commissioner (Appeals). There is no provision under the Act which gives impression to the appellant that the appeal lies to the adjudicating authority, the appeal was received by the office of the Commissioner (Appeals) after the peri....