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2022 (10) TMI 630 - HC - Service TaxCondonation of delay in filing appeal - sufficient reason for delay provided or not - section 5 of Limitation Act - Appropriate forum - Section 35 L of the Act of 1944 - HELD THAT:- The appellant has not properly explained the delay in filing this Central Excise Appeal. The appellate Tribunal dismissed the appeal on 11.09.2015. The appellant received the certified copy on 04.01.2016 and filed a review petition which came to be dismissed on 14.02.2017. Thereafter, a writ petition was filed which was dismissed as withdrawn on 04.09.2017 with the liberty to file Central Excise Appeal. The appellant withdrew the appeal knowingly that the remedy of appeal is available despite that a review petition was filed before this High Court. Thereafter without withdrawing the Review Petition this Appeal has been filed on 12.02.2019,i.e, after the lapse of one and half years. Whereas the limitation of filing this appeal is 180 days. Even if the limitation of 180 days is calculated from the date of withdrawal of the writ petition 04.09.2017, even then this appeal is hopelessly time barred. The appeal suffers from delay and latches hence, a delay of 545 days is not liable to be condoned. Even otherwise the appellant is challenging the taxability of the services rendered by him and not the amount of tax or value of the goods, therefore, Shri Prasad, learned counsel for the respondents has rightly objected to the maintainability of this appeal filed under Section 35 G of the Central Excise Act 1944. In view of Section 35 L of the Act of 1944, the appeal lies before the Apex Court. Appeal dismissed.
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