TMI Blog2013 (11) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... s received on 17th January, 2012 - Tribunal nowhere has questioned its power to condone the delay of about three months period. It was only on account of its doubting the credentials of the petitioner that it chose to reject its request for condonation of delay. Petitioner is not to gain anything by preferring such an appeal belatedly, when it has already deposited substantial amount from the entire demand of Service Tax and is also ready to abide by any other condition, there is also no justification in denying to condone the delay in the application moved by him. Assuming that the petitioner had received copy of order of the appellate forum on 17th January, 2012, as mentioned by the Tribunal, then also, he has sufficiently explained th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to pay Service Tax on Agency charges or Attendance charges. The petitioner and all other CHAs; all throughout the country, had been contesting on various grounds for exclusion of reimbursable expenses incurred by them on behalf of their clients for the period from 1st October, 2003 to 31st March, 2008. 2.2 A show-cause notice was issued, proposing to recover a sum of Rs. 4,10,739/- as Service Tax on the ground that various reimbursable expenses incurred for the aforementioned period were not included in the taxable value by the petitioner. Reply to the said notice was also offered on 30th July, 2009. However, the Adjudicating authority in Order-in-Original passed on 30th August, 2011, confirmed such demand of Service Tax to the tune o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WZB/AHD/ 2012 and M/2429/WZB/AHD/2012, dated 4-12-2012 (Annexure C) thereby directing the Appellate Tribunal, Ahmedabad (i.e. CESTAT) to hear and decide Stay Application No. ST/S/934/2012 and Appeal No. ST/368/2012 on merits; (B) That Your Lordships may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writ, direction or order, directing the CESTAT, Ahmedabad to condone delay in filing Appeal No. ST/368/2012 for hearing the Stay Application and Appeal on merits; (C) Pending hearing and final disposal of the present petition. Your Lordships may be pleased to restrain the respondents, their servants and agents from taking any action against the petitioner pursuant to Order No. A/1719/W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it is apparent that Commissioner (Appeals) committed an error in law when he came to the conclusion that he could not restore that appeal and the only remedy was by way of preferring deposit as directed, the appellant does not stand that, by mere default in making his right to have his case adjudicated. Nor does such a delay in making pre-deposit cause any prejudice to the revenue, in absence of any stay operating in favour of the petitioner. It cannot be lost sight of that right of appeal is statutorily granted and it s authority, as being a condition for hearing of the appeal on merits. However, that condition cannot be used by the appellate authority for the purposes of denying an appellant the right of adjudication which is otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having a bona fide belief that the receipt of the order of the Commissioner (Appeals) had not arrived for a long time on the ground that in the application for condonation of delay itself, it was specified that such an order was received on 17th January, 2012. The certificate produce of Ahmedabad Customs House Agents Association did not instill any confidence in the Tribunal because according to it, there was no proof to indicate that the petitioner continued as a member of the said Association. It is further the say of the Tribunal that only after the pressure was exerted by the Department for recovery, such an appeal came to be filed, and therefore, such application for condonation of delay has been dismissed. 7. At the outset, it needs ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
