2023 (1) TMI 805

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....o. 75010 of 2023 (EH), 75011 of 2023 (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 Miscellaneou....

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....od of 30(thirty) days. The Appellant inadvertently 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 Depart....

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....O to the authorized person for speed post, as per record of JPD 2088 24.04.2019 EW267690197IN 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....

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.... the accounts until another confirmation is issued to them. These actions are beyond comprehension and cannot 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 busin....