TMI Blog2012 (9) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ed considering delay of 525 days in filing the present appeal - against assessee. - Writ Petition No.10318 of 2012 - - - Dated:- 13-8-2012 - MR.JUSTICE M.JAICHANDREN, J. For Petitioner : Mr.P.Jagadeesan For Respondents : Mr.V.Sundareswaran O R D E R Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, in terms of Section 73(3) of the Finance Act, 1994. However, the Assistant Commissioner of Central Excise, Salem-I Division, the first respondent herein, had issued a show cause notice, dated 21.4.2008, demanding service tax, as well as interest and also proposing to levy penalty. In the said notice it was also stated that the service tax and interest, already paid by the petitioner, may be ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent, without considering the facts and circumstances of the case, had refused to condone the delay stating that he does not have the power, as per Section 85 of the Finance Act, 1994, to condone the delay of over three months. Accordingly, he had passed the order, dated 27.1.2011, rejecting the appeal filed by the petitioner, as time barred. 4. It has been further stated that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of three months is available, under the proviso to Section 85(3) of the Act, for condoning the delay in the filing of the appeal. After the said period there is no provision in the Finance Act, 1994, or in the Rules framed thereunder, for the condonation of the delay in the filing of the appeal. 6. In view of the submissions made by the learned counsel appearing for the petitioner, as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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