2002 (9) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellants herein. The Commissioner (Appeals), against whose order the above appeal and stay application have been preferred, has dismissed the appeal on the ground of time bar. It is brought to my notice that the relevant provision for appeals to Commissioner (Appeals) against the orders passed levying service tax and penalty, Section 85 of the Finance Act, 1994 where a period of 3 months has bee....