2015 (12) TMI 681

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....ioner : Shri A. Raghunathan Consultant For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per R. Periasami Since the issue lies on a narrow compass, after dispensing with the requirement of predeposit, the main appeal is taken up for hearing and disposal. 2. The short issue involved in this appeal is that Commissioner (Appeals) in his impugned order dt.9.1.2014 dismissed the....

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....he time limit was reduced to 60 days and extended to another 30 days. He also submits that as per the Explanation, they are eligible under old provision and the appeal was correctly filed within the time limit as per Section 35. Ld. Consultant also submits that they have paid entire service tax amount of Rs. 1,26,328/- vide T.R.6 challan dt.16.3.2015. He relied on the following case law :- (i) ....