2014 (2) TMI 539

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.... withstood the test of time. Ext.P1 order imposing service tax and penalty erroneously stated that an appeal would lie therefrom to the Customs, Excise and Service Tax Appellate Tribunal. The petitioner cannot therefore be faulted with for filing Ext.P2 appeal with the tribunal though in fact such appeal would lie to the second respondent Commissioner only. 2. The first respondent tribunal has ....

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....ould have returned the memorandum of the appeal and connected papers forthwith. Had the Registry done so, perhaps, the appellant would have taken corrective action and sought justice from the Commissioner (Appeals). Unfortunately, in this case, this also did not come through. In this connection, it is noteworthy that the Joint Commissioner was cited as respondent in the appeal and the designation ....

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....t.P2 appeal if reckoned from the date of service of corrected order would be very much in time before the second respondent Commissioner. It will be in the fitness of things if Ext.P2 appeal is returned to the petitioner for re- presentation to the second respondent Commissioner for disposal on merits. That would subserve the ends of justice and Ext.P10 order is quashed for this limited purpose un....