TMI Blog2016 (1) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... y in depositing the amount is condoned. The appeal filed by the appellant shall be heard on merits by the Tribunal in accordance with law. Consequently, the present appeal stands disposed of. - Decided in favor of assessee. - STA No.29 of 2015 (O&M) - - - Dated:- 14-12-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr.Ankit Parti, Advocate for Mr. Sudeep Singh Bhangoo, Advocate For The Respondent : Mr. Sunish Bindlish, Advocate Ajay Kumar Mittal,J. 1. The delay in refiling the appeal is condoned. 2. This appeal has been filed by the assessee-appellant under Section 35G of the Central Excise Act, 1944 (in short, the 1944 Act ) as made applicable to service tax vide section 83 of the Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in the returns that the company started its operation w.e.f 1.3.2005. During the course of audit, the department made a comparison of the figures given in the balance sheets with those in the service tax returns. The Department issued a show cause notice dated 24.9.2009, Annexure A.1 wherein service tax of ₹ 45,53,852/- was demanded from the appellant. The appellant filed reply to the show cause notice pleading that no service tax was demandable as it was also engaged in trading of various types of items which were included in the gross turnover shown in the balance sheets. The adjudicating authority did not accept the said plea and confirmed the demand of service tax of ₹ 45,53,852/- alongwith interest and various pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014. However, it deposited the said amount on 5.5.2014. The appellant filed compliance report before the Tribunal. The Tribunal dismissed the appeal on 30.5.2014, Annexure A.6 on the ground that the amount of ₹ 3 lacs was to be deposited by 30.4.2014 but the same was deposited on 5.5.2014 and there was no order of this court extending the time stipulated in the final order. Hence the instant appeal by the appellant. 4. We have heard learned counsel for the parties. 5. On perusal of the averments made in the appeal and after hearing learned counsel for the parties, we find that there is a delay of five days in depositing the amount as directed by this Court. The appellant deposited the amount on 5.5.2014 instead of 30.4.2014 due ..... X X X X Extracts X X X X X X X X Extracts X X X X
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