TMI Blog2014 (1) TMI 1667X X X X Extracts X X X X X X X X Extracts X X X X ..... 27-9-2007 is to be nullity for patent lack of jurisdiction. It is a formal order passed by the authority exercising statutory powers authorizing assessment of Service Tax liability. Finance Act, 1994 clearly provides an appellate remedy to be pursued within three months from the date of order of which the assessee is aggrieved. - petitioner/assessee cannot gainfully contend that it had a reasonable or bona fide reason in not pursuing the appellate remedy, within limitation period of three months - Condonation denied. - ST/56682/2013 - Final Order No. ST/A/50318/2014-CU(DB) - Dated:- 29-1-2014 - Justice G. Raghuram, President and Shri Rakesh Kumar, Member (T) Shri H.D. Sharma, Advocate, for the Appellant. Shri R. Puri, AR, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant refers to the judgment in Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy Ors. - 2014 All India Services Law Journal (page 20) for the proposition that the expression sufficient cause in the statute of limitation must receive a liberal construction; the principles governing limitation should apply appropriately, depending on the facts and circumstances of a given case; that once a valuable right has accrued in favour of one party as a result of the failure of the other party to explain the delay by showing sufficient cause and its own conduct, it will be unreasonable to take away that right on the mere asking of the applicant, particularly when the delay is directly a result of negligence, default ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. This appeal was dismissed as withdrawn on 19-3-2013. Thereafter is the present appeal filed on 3-4-2013 with a delay of nearly six years (1916 days). The adjudication order dated 27-9-2007 is to be nullity for patent lack of jurisdiction. It is a formal order passed by the authority exercising statutory powers authorizing assessment of Service Tax liability. Finance Act, 1994 clearly provides an appellate remedy to be pursued within three months from the date of order of which the assessee is aggrieved. 7. In the circumstances, the petitioner/assessee cannot gainfully contend that it had a reasonable or bona fide reason in not pursuing the appellate remedy, within limitation period of three months. This application does not plead ..... X X X X Extracts X X X X X X X X Extracts X X X X
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