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Ravi Udyog Versus Commr. of C. Ex. & Service Tax-BBSR-II

2015 (9) TMI 104 - CESTAT KOLKATA

Condonation of delay - Inordinate delay of 2799 days - Held that:- In view of the judgment of the Hon’ble Supreme Court in the case of Singh Enterprises Vs. Commr. of Central Excise, JSR reported in [2007 (12) TMI 11 - SUPREME COURT OF INDIA], the Ld .....

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empowered to condone the said delay - Condonation denied. - S.P. No.70714/2013 and Service Tax Appeal No. ST/70715/2013 - ORDER NO._FO/A/75387/2015_ - Dated:- 14-7-2015 - Dr. D.M. Misra, Judicial Member and Dr. I.P. Lal, Technical Member, JJ. For the .....

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and equal amount of penalty. 4. At the outset, the Ld. A.R. for the Revenue submits that the Ld. Commissioner (Appeals) has dismissed the appeal on the ground of delay of 7 years, 7 months and 29 days (2799 days). He submits that on the basis of evi .....

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returned as undelivered. He submits that no contradictory evidences have been adduced by the appellant rebutting the said observation of the Ld. Commissioner (Appeals). 5. We find that the matter was listed for hearing on 18/11/2014 and none appeared .....

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