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2016 (1) TMI 926 - MADRAS HIGH COURT

2016 (1) TMI 926 - MADRAS HIGH COURT - TMI - Delay in filing of an appeal before Commissioner (Appeals) - Appellant contended that, there has been no real delay in the filing of the appeal - Revenue contended that assessee has filed the appeal beyond the condonable period - At this stage of the hearing of the above matters, the learned counsel appearing on behalf of the assessee had submitted that the assessee may be permitted to file an appeal before the Customs, Excise and Service Tax Appellat .....

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xcise and Service Tax Appellate Tribunal, within 15 days from the date of the receipt of a copy of this order. The assessee shall deposit 10% of the service tax demanded by the department, before the filing of the said appeal. It would be open to the assessee to prove, by sufficient evidence, before the Appellate Tribunal, that the appeal filed by the assessee, before the Commissioner of Appeals, was within the time limit prescribed by the relevant provisions of law. - W.P.No. 13262 of 2015 and .....

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ing or recovering any amount, as service tax, in so far as it relates to the period from October, 2007 to March, 2010, pursuant to the order passed by the respondents, in order-in-Original Nos.5 to 7 of 2011, dated 27.1.2011, passed by the third respondent, for the period from September 2007 to 2010. 2. The Writ Appeal, in W.A.No.744 of 2015, had been filed against the order passed by the learned single Judge of this Court, dated 18.3.2015, made in W.P.No.6608 of 2015. 3. As certain common issue .....

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Section 99 of the Indian Railways Act, as amended by the Finance Act, 2013. 5. He had further submitted that there has been no real delay in the filing of the appeal, before the Commissioner Service Tax (Appeals)-II, as the assessee had received the impugned order only along with the order of the department, dated 2.12.2013. The dismissal of the appeal, by the Commissioner of Appeals, as time barred is erroneous and therefore, it is liable to be set aside. 6. On the contrary the claim of the lea .....

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se, the time limit of three months had expired, on 10.5.2011. As per the proviso to Section 85(3) of the Finance Act, 1994, where sufficient cause was shown, an appeal could be allowed to be presented, within a further period of three months. Such extended period had also expired on 10.8.2011. As the assessee had filed the appeal before the Commissioner (Appeals), on 17.1.2014, it was beyond the condonable period. In such a case, the Commissioner of Appeal has no power to condone the delay, as h .....

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f the above matters, the learned counsel appearing on behalf of the assessee had submitted that the assessee may be permitted to file an appeal before the Customs, Excise and Service Tax Appellate Tribunal, under Section 86 of the Finance Act, 1994, on depositing 10% of the service tax demanded by the department, leaving it open to the assessee to show that in fact, there was no delay in the filing of the appeal before the Commissioner (Appeals), while challenging the Order-in-Original, dated 27 .....

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