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2015 (6) TMI 1071 - HC - Service TaxRecovery proceedings - appellant contended that initial order passed by the adjudicating authority was so patent and loudly obtrusive, it was liable to be interfered with by the Commissioner (Appeals) and even if the Commissioner (Appeals) did not have any statutory power to condone the delay, the High Court, in exercise of its jurisdiction under Article 226 of the Constitution of India, ought to interfere. Held that:- All relevant facts have been taken into consideration and by no stretch of imagination it can be held that the said order is so patent and loudly obtrusive, which will warrant an interference by the writ Court. That apart and in any event, there is no infirmity of reasoning in respect of the subsequent order passed by the Commissioner of Central Excise (Appeals), Appeal–I, Kolkata dated 7th October, 2013 and finally, the order passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata dated 4th December, 2014, affirming the order of Commissioner of Central Excise (Appeals), Appeal-I, Kolkata, while referring to and relying upon section 85 of the Finance Act, 1994 and the judgment of the Supreme Court in the case of M/s. Singh Enterprises (2007 (12) TMI 11 - SUPREME COURT OF INDIA). Petition dismissed - Decided against the assessee.
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