TMI Blog2010 (12) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... but it did not avail the same and after assessment order was passed - appeal preferred was hopelessly barred by limitation and overall conduct of the appellant indicates that no case was made out so as to make interference and to condone delay, no ground to entertain the instant appeal and the same is hereby dismissed - 25 of 2010 - - - Dated:- 1-12-2010 - Arun Mishra, C.J. and Prakash Tatia, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner, Central Excise (Appeals) Jaipur-II, which has been rejected on 17-2-.2009 as time-barrred. Against that order, further peal was preferred .before the Tribunal, New Delhi, which has also been rejected. Aggrieved thereby, the instant appeal has been preferred. 3. Learned counsel appearing on behalf of the appellant submitted that the orders passed are bad in law as the appellant was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for personal hearing were also issued for 10-8-2006, 11-8-2006 and 30-10-2006, but the assessee has failed to avail the aforesaid opportunities. Thereafter, the order was passed by the Assessing Officer demanding Service tax amounting to Rs. 52,475/- and education cess of Rs. 181/-. The order for recovery of interest under Section 75 of the Act on the demanded amount was also passed. The order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as bound to be calculated from that date. On 3-3-2007, the order was served on one Jaipal Singh. The appellant has not come with clean hands for condonation of delay and it has not mentioned the correct facts. The order of Commissioner, Central Excise (Appeals) was thus affirmed. 5. Considering the overall conduct of the appellant during the assessment proceedings and thereafter, it is apparent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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