TMI Blog2016 (1) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... sed which was questioned by the petitioner before the Appellate Authority with the delay of 128 days. Since there was no power vested, the Appellate Authority refused to condone the delay in filing the appeal and dismissed the same. Hence, the order of the Appellate Authority does not suffer from any legal infirmity. At the same time, considering the specific circumstances and also the fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is taken up for disposal. 2.The writ petition has been filed under Article 226 of the Constitution of India seeking to quash the order of the 1st respondent/Commissioner (Appeals-I) dated 01.07.2015 and to direct the 1st respondent to condone the delay of 128 days on medical ground in filing the appeal and to entertain and dispose of the same on merits. 3. The petitioner is a proprietor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 was challenged before the Appellate Authority and the Appellate Authority dismissed the same on the ground of delay. Therefore, the service tax liability along with interest had been paid by the petitioner and the learned counsel for the petitioner seeks indulgence of this Court to permit the petitioner to go before the Appellate Authority only with regard to the penalty imposed. 5. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lready been paid, and the petitioner confined his prayer to penalty alone, this Court is inclined to direct the Appellate Authority to look into the issue afresh and pass appropriate order on merits after hearing the petitioner. Such an exercise shall be completed, within a period of 4 weeks, from the date of receipt of a copy of this order. This writ petition is disposed of. No costs. Conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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