TaxTMI 
TaxTMI 
2023 (1) TMI 805
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....023 (Stay) and Service Tax Appeal No. 75015 of 2023 - MISCELLANEOUS ORDER NO. 75006-75009/2023 and FINAL ORDER NO. 75007-75008/2023<br>Service Tax<br>SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri Sourav Bagaria, Advocate for the Appellant (s) Shri A.Roy, Authorized Representative for the Respondent (s) ORDER Heard both sides. 2. I find that Miscellaneous Applications (EH) have been filed by the ....
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....y mentioned the date of communication of the Order-in- Original in the Appeal Memo as 26.04.2019 instead of the actual date of receipt of the Order-in-Original. Accordingly, the Ld.Commissioner(Appeals) considering the date as 26.04.2019, dismissed the Appeal before him. However, the Appellants realized their mistake and communicated with the Department and it was communicated vide letter dated 09....
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....N 07.05.2019 5. Now that the correct date of communication of the Order-in-Original is on record i.e. 07.05.2019, it is clear that the Appeal though filed beyond the statutory period, but was field within the condonable period. Accordingly, I condone the delay in filing the Appeals before the First Appellate Authority and find it appropriate to remand the matter to the Ld.Commissioner(Appeals) t....
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....ot be appreciated since the Appeals were pending before the Tribunal and I observe from the Order-in-Original that substantial amount has already been paid by the assessee and also appropriated in the Order-in-Original. The Officers need not have taken these steps so as to stop complete business transactions of the assessee and put him into a condition that he is unable to transact his day to day ....