2014 (9) TMI 599

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..... .) This Civil Miscellaneous Appeal is filed by the assessee as against the order dated 30.9.2013 made in Final Order No.40459 of 2013 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The brief facts are as follows: The assessee/appellant is a private limited company registered under the category "Goods Transport Agency". At the time of audit .....

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..... service tax together with penalty by order dated 31.10.2008. 3. Aggrieved by the order of the Assessing Authority, the assessee filed an appeal before the Commissioner of Central Excise (Appeals) on 07.09.2011, i.e, with a delay of 2 years 6 months and 27 days and apparently, the appeal is filed beyond the period of limitation. Accordingly, the Commissioner of Central Excise (Appeals) dismissed .....

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..... d to note that the appellant in this case though claims that he filed an application for condonation of delay, we find no such application has been enclosed in the typed set of papers or there is no reference in the order of the Commissioner (Appeals) that there was an application for condonation of delay. Even assuming that it is within the condonable period, in the absence of any such applicatio .....

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