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2014 (2) TMI 613 - CESTAT NEW DELHICondonation of delay - Held that:- Impugned order was passed by Commissioner (Appeals) on 14/3/11 and received by the applicant on 5/4/11. The normal period of limitation to file the appeal expired on or around 5th July, 2011, whereas the appeals stand filed on 4th August, 2011. It is seen that vide the impugned order the lower authorities have confirmed the service tax liability and has imposed penalty on Shri Brahmadeen Dwivedi. The said Shri Brahmadeen Dwivedi had expired on 7th July, 2010. It is also seen that the appeal before Commissioner (Appeals) was filed by his son Shri Buddhasen Dwivedi, who is also absconding subsequently. After the passing of the present impugned order, the present appeal stands filed by the wife of Shri Brahmadeen Dwivedi, who is an illiterate lady and took sometime to sought legal advice for the purpose of filing of appeal by the Power-of-Attorney holder Shri Jay Prakash Shukla. In view of the above explanation, we deem it fit to condone the delay of 30 days - Decided in favour of assessee. Stay application - Held that:- Total duty involved in both the cases is Rs. 4,88,372/- alongwith penalty of identical amount. The said duty stands confirmed against Shri Buddhasen Dwivedi, Proprietor of a Proprietary firm, in the name of Shri Brahmadeen Dwivedi. As the Proprietor had expired, the proprietary firm also stops existing with effect from the date of death of the Proprietor - Stay granted.
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