2014 (4) TMI 845

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....Appellant : Amit Mahajan ORDER This appeal has been filed along with a delay condonation application. Since sufficient cause has been shown in the affidavit filed in support of the delay condonation application, the delay in filing the appeal is condoned. The delay condonation application stands disposed of. The appeal by the revenue arises from a decision of the Customs, Excise & Serv....

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....in the matters of refund/rebate of Service Tax, Customs and Central Excise matters ?" Section 86 (6) of the Finance Act, 1994 provides as follows: "An appeal to the appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of service tax and interest or of levy of penalty in relation to which the appeal is ....

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....m of cross-objections referred to in sub-section (4)." Section 86 (6) refers to the fee which has to accompany an appeal. The fees are respectively 1000 rupees, 5000 rupees and 10,000 rupees based on "the amount of service tax and interest demanded and penalty" levied. Where the service tax and interest demand and penalty levied is rupees five lakhs or less, the fee is one thousand rupees; wher....