TMI Blog2015 (7) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... s) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months. Mr. R Deb Nath, learned CGC appearing for the respondents by referring to the said proviso to Sub-Section (3) of Section 85 of the Finance Act, 1994 strenuously contended that the limitation period of three months for filing the appeal against the order can be extended for a further three months that too only when the Collector of Excise (Appeals) satisfied that the appellant was prevented for sufficient cause from presenting the appeal within 3 (three) months. Appellant contended that the appeal could not be filed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Finance Act, 1994. It appears from the submissions of the learned counsel appearing for the parties that the order in original dated 17.08.2010 was furnished to the appellant on 19.01.2011. The order for furnishing the original copy dated 17.08.2010 reads as follows:- Government of India MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE MORELLOW COMPOUND M.G.ROAD, SHILLONG-793001 ORDER IN ORIGINAL NO.09/JOINT COMMISSIONER/ST/2010 DATED SHILLONG, THE 17th August, 2010 (PASSED BY THE JOINT COMMISSIONER, CENTRAL EXCISE, SHILLONG 1. This copy is granted free of charge for the private use of the person to whom it is issued. 2. Any person deeming himself aggrieved by this Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. I also find that the Noticee have not obtained registration in the category of Business Auxiliary Service and not made payment of due Service Tax within the period prescribed in the relevant Section of the Finance Act. Accordingly, I hold the Noticee have contravened the provision of Section 66, 67, 68, 69, of the Finance Act,1994 and Section 91 and 95 of the Finance Act, 2004 read with rule 6 of Service Tax, Rules 1994 for which they have rendered themselves liable for penal action under Section 76 and 78 of the Finance Act, 1994. I further find that the Noticee have not filed the Service Tax return for the services provided under Business Auxiliary Service within the prescribed period and therefore they have rendered themselves liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Authorized Maruti Dealer) Nongthymmai, Jelly s Shop Shillong 793014 Sd/- (S.P Chakraborty) Joint Commissioner (Tech) C. No. V-ST-21/ADJ/2009/1058-61 Dated: 17/8/10 Copy for information to:- 1. The Commissioner Central Excise, Shillong. 2. The Additional Director, DGCEI, Kolkata Zonal Unit4/2, Karaya Road, Kolkata-700017 3. The Assistant Commissioner, Central Excise Shillong Division. Sd/- (S.P Chakraborty) Joint Commissioner (Tech) 4. Against that order dated 17.08.2010, the appellant preferred an appeal under Section 85 of the Finance Act, 1994. Sub-Section (3) of Section 85 of the Finance Act, 1994 provides that an appeal shall be presented within three months from the date of receipt of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation is to be counted from the date of receiving the copy of the original order or from the date of receiving the certified copy of the order dated 17.08.2010. Mr. SP Sharma, learned counsel for the appellant by drawing our attention to the said order dated 17.08.2010 contended that the appeal could not be filed against the original order i.e. un-certified copy furnished by the Commissioner under the letter dated 17.08.2010 and it was only for private use. Therefore, the appellant filed the application for obtaining the certified copy of the order dated 17.08.2010, which must bear a court fee stamp for filing appeal. He further contended that the original order i.e. un-certified copy furnished under the said letter dated 17.08.2010 di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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