2013 (10) TMI 1010

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....nt: Shri Govind Dixit, A.R. ORDER Per Justice G. Raghuram: These applications seek condonation of the delay of 54 days in preferring appeals against adjudication orders dated 27/31.08.2011, whereby the service tax liability of the appellants, apart from interest and penalties were assessed. The reason pleaded for seeking condonation of delay is that against the adjudication order, a recti....

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....against the partnership and not against the proprietor, but the liability was assessed in respect of both periods during the periods. 2. The filing of the rectification application without a signature should have resulted in summary rejection. However, the Commissioner took time to reflect on the defective rectification application and passed orders on its merits on 8.5.2013. In the above circu....