TMI Blog2019 (4) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant even for delay in obtaining the copy of the order. On the other hand Department has tendered documentary proof of the service of the order at the place of the appellant, the acknowledgement due thereof and above all, the admission that of on behalf of the appellant that the said order was received by the wife of the appellant - Commissioner (Appeals) is justified while denying the time extension even of 30 days as mentioned in Section 35 (Proviso) of Central Excise Act. There is no infirmity in the order under challenge. Otherwise also, no reasonable or sufficient cause of delay of 6 years is observed - appeal dismissed. - Service Tax Appeal No.ST/52257/2018-ST [SM] - FINAL ORDER NO. 50348/2019 - Dated:- 19-2-2019 - MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt very-much joined the investigation and provided all relevant details. However, the impugned show cause notice was never served at the appellant's address. No intimation, even subsequently, he got about the impugned adjudication. It is apparent from Order-in-Original as well that the same was passed ex-parte. It is further submitted that the appellant came to know about the Order-in-Original only from a recovery note published in the Newspaper dated 28.01.2012. In response there to be deposited the amount of Service Tax i.e. ₹ 65827/-. On the assurance of the Department that if he deposits the amount of Service Tax there will be no further proceeding against him, that he deposited the said amount. However, in the year 2015 appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants own submission, he got the knowledge of Order-in-Original in the year 2012 itself. Justifying the order, Appeal in hand is prayed to be dismissed. 5. In addition, it is submitted that the Department subsequently also delivered the copy of Order-in-Original to the appellant on 05.04.2010, as is apparent from the letter dated 26.07.2018 being sent by the Department to the appellant's Counsel enclosed therewith the copy of the acknowledgement due received in furtherance thereof. 6. After hearing both the parties and perusing the entire record, it is observed that there is no denial on part of the appellant about the scrutiny of the records and also about the demand as has been proposed vide the impugned show cause notice though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f nearly 20 months is that the appellant concern was practically closed after 1998 and it was only opened for some short period. From the application for condonation of delay, it appears that the appellant has categorically accepted that on receipt of order the same was immediately handed over to the consultant for filing an appeal. If that is so, the plea that because of lack of experience in business there was delay does not stand to be reason. I.T.C.'s case (supra) was rendered taking note of the peculiar background facts of the case. In that case there was no law declared by this Court that even though the Statute prescribed a particular period of limitation, this Court can direct condonation. That would render a specific provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof and above all, the admission that of on behalf of the appellant that the said order was received by the wife of the appellant. In such circumstances, I am of the opinion that Commissioner (Appeals) is justified while denying the time extension even of 30 days as mentioned in Section 35 (Proviso) of Central Excise Act. The case law G. Swarupa Rani vs Commissioner of Customs, Tirupathi reported in 2009 (245) ELT 364 (Tri.-Bangalore), as relied upon by the appellant about son and daughter to not to be the authorized agent is not applicable to the facts and circumstances of the present case as the appellant in the said case was abroad when his son received the copy of order, which otherwise was not sent by registered post with acknow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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