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2020 (12) TMI 513

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..... 588 of 2018 And W. M. P. Nos. 17225 and 17226 of 2018 - - - Service Tax - Condonation of delay in filing appeal - Petitioner had presented the appeal before the Second Respondent which was beyond the maximum limitation period of three months from the date of receipt of the copy of the order passed by the First Respondent - HELD THAT:- The Hon'ble Supreme Court of India in Assistant Commission .....

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..... ed Counsel for the Petitioner and Mr. S.R.Sundar, Learned Standing Counsel appearing for the Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2. The First Respondent by Order in C. No. V/ITS/15/67/2015-ST Adjn dated 21.12.2016 had passed an order under the provisions of the Finance Act, 1994 (hereinafter referred to as the 'Act' for short) in .....

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..... ppeal. Aggrieved by the Order in C. No. V/ITS/15/67/2015-ST Adjn dated 21.12.2016 passed by the Second Respondent, the Petitioner has filed this Writ Petition. 3. The Hon'ble Supreme Court of India in Assistant Commissioner (CT) LTU, Kakinada -vs- Glaxo Smith Kline Consumer Health Care Limited (Order dated 06.05.2020 in Civil Appeal No. 2413 of 2020) has emphatically laid down that the High Co .....

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