2016 (5) TMI 514

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....016 - -<br>Service Tax<br>D. N. Patel And Ananda Sen, JJ. For the Petitioner : Mr.Nitin Kr.Pasari, Advocate For the Respondents : Mr. Deepak Roshan, Advocate &nbsp; ORDER Per D.N. Patel, J. 1. This writ petition has been preferred challenging the order passed by Commissioner(Appeals), dated 19.02.2016 in Orderin- Appeal No98-99/JSR/2015-16 (Annexure 3 to the memo of this writ pe....

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....e Service Tax approximately Rs. 3,00,000/- and equal amount of penalty has been imposed. The said order was passed by the Assistant Commissioner of Central Excise and Service Tax, Jamshedpur on 28.8.2015 and was issued on 17.09.2015 and was sent on 18.09.2015. 3. It further appears from the facts of the case that the order in original was received by this petitioner on 24.09.2015, as alleged by....

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....2.02.2016. At least a chance should have been given to the petitioner to file delay condonation application and to point out the order in original received by this petitioner on 24.09.2015 or any other date as per the evidence supplied by him. 7. In view of this fact, we therefore, quash and set aside the order of Commissioner (Appeals) dated 22.02.2016 (Annexure-3 the memo of this writ petitio....