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TMI Blog2018 (4) TMI 1498X X X X Extracts X X X X X X X X Extracts X X X X ..... n his powers, this Court exercising its extraordinary jurisdiction is of the opinion that the said delay deserves to be condoned - the delay of 32 months as stated in the impugned order in filing the appeal is condoned and the appeal is restored to the file of the Respondent-Commissioner of Appeals, with a direction to the said Authority to decide the appeal on merits in accordance with law. Petition allowed. - Writ Petition No. 27478 of 2016 (T-RES) - - - Dated:- 12-12-2017 - Dr. Vineet Kothari, J. Shri S. Annamalai and M. Lava, Advocates, for the Petitioner. Shri K.V. Aravind, Advocate, for the Respondent. ORDER This writ petition is filed with the following prayers : (a) Issue a writ of certiorari and direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise (Appeals) hereafter in this Chapter referred to as the Commissioner (appeals) within sixty days from the date of the communication to him of such decision or order : Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 3. Learned counsel for the petitioner-assessee Firm has submitted that the certified copy of the order-in-original dated 12-11-2010 was received by the petitioner-Firm on 14-8-2013, and without any delay, the petitioner-Firm has filed the appeal before the Respondent No. 2 - Authority within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the power under Article 226 of the Constitution and to interfere with the order of the original authority or the appellate authority, as the case may be. In order to find out as to whether the case is fit for exercising of the power under Article 226 of the Constitution, we may record that as per the decision of the Delhi High Court, Rule 5, on the basis of which the original authority has passed the order for levying the tax is held to be ultra vires to Sec. 67 of the Act. Further, the matter may fall in the realm of correct interpretation of Sec. 67 as to whether the expenses reimbursed by the consumer to the service provider, can be included for the purpose of computation of the service tax or not. We do not propose to express any furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions for maintaining the said appeal have been complied with by the petitioner-Firm. 6. However, it is the case of the Respondent Authority that the order-in-original, dated 12-10-2010 was duly served on the petitioner-Firm at its registered address and the new address of the business premises to which the petitioner-Firm has relocated was not intimated to the Department and accordingly he dismissed the appeal, holding that the said Authority had no power to condone a delay beyond the maximum period of 90 days. 7. In view of the aforesaid, this Court is of the opinion that the delay deserved to be condoned by the Commissioner of Appeals. However, in view of the statutory limit on his powers, this Court exercising its extraordinary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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