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Appeal filed first appellate authority after 3 Months before from order-in-original is time barred

Case Law Details

Case Name
Exraytech Inspection Service Vs Commissioner of Service Tax, Ahmedabad (CESTAT Ahmedabad)
Date of Judgement/Order
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CESTAT, AHMEDABAD BENCH Exraytech Inspection Service v/s. Commissioner of Service Tax, Ahmedabad ORDER NOS. A/302/WZB/AHD OF 2012 & S/338/WZB/AHD OF 2012 APPLICATION NO. ST/S/1230 OF 2011 APPEAL NO. ST/542 OF 2011 MARCH 13, 2012 ORDER 1. This stay petition is filed for the waiver of pre-deposit of amounts of penalties involved. 2. After hearing both the sides for sometime on stay petition, I find that appeal itself can be disposed of at this juncture and hence, after disposing of the stay petition, I take up the appeal itself for disposal. 3. It is seen from the records that the first appe...
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