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2020 (2) TMI 221 - HC - Service TaxCondonation of delay in filing appeal before Commissioner (Appeals) and filing petition before HC - Levy of service tax - erection, commissioning and installation service - HELD THAT:- After the impugned order was passed on 29.12.2009, the petitioner should have filed an appeal before the appellate commissioner namely, the 2nd respondent within a period of 60 days or within a period of 30 days thereafter with an application for condoning the delay after explaining the reasons for the delay - Though, the preamble to the impugned order states that the appeal should have been filed within 90 days, as per the amendment to Section 35 of the Central Excise Act, 1944 in 2001, a statutory appeal should have been filed within 60 days of receipt of the impugned order. The present writ petition has been filed long after a lapse limitation on 26.04.2011. The petitioner cannot be allowed to approach the 2nd respondent Appellate Commissioner as the petitioner has been negligent in neither participating in the adjudicatory mechanism provided under the Act nor in not filing a statutory appeal in time. Even according to the petitioner, the impugned order was received on 4.01.2010. No steps were taken by the petitioner to file a statutory appeal or approach this Court within a time - petition dismissed.
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