2013 (1) TMI 23

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....ran : This application is filed for condonation of delay in filing the appeal before the Tribunal. 2. After hearing both sides on the condonation of delay, we find that this application was listed on 22.08.2012, on which date, on a specific query from the Bench there being no affidavit filed in support of delay, the matter was adjourned to 17.09.2012. During the period, ld.Consultant had filed a....

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.... noticed that the appellant has short paid Service Tax of Rs.92 ,688 /- which was sought to be justified by him before the lower authorities on the ground of limitation as well as on merit. The first appellate authority has directed the appellant to deposit an amount of Rs.21 ,611 /- which they have done so. We find that the issue needs to be gone in detail as regards the reason for short payment ....