2016 (10) TMI 834

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....rvice Tax<br>D. N. Patel And Rajesh Shankar, JJ. For the Petitioner: M/s Biren Poddar, Sr. Adv. Darshana Poddar, Adv. Piyush Poddar, Adv. Anupam Anand, Adv. For the Respondents: M/s Ratnesh Kumar (Adv.), Sr.S.C.C. Ex Amit Kumar, Adv. ORDER Per D. N. Patel, J. 1. This writ petition has been preferred against an Order-in-Appeal No. 83 JSR/2015-16 dated 19th Jan, 2016 passed by the Com....

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.... a working day for the Central Government offices as it was a Saturday. Hence, there is no delay in preferring the appeal by this appellant. 3. It ought to be kept in mind by the Commissioner, Central Excise and Service Tax (Appeals) that a hyper technical view ought not have been taken by him as delay is condoned even on oral prayer. It would not be out of context to mention here that this typ....