TMI Blog2017 (1) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... r in rank than the Commissioner within the period of 60 days from the date of communication of such order. Commissioner (Appeals) has also been given the discretion to condone the delay in such filing if the appeal is filed within a further period of 30 days beyond the period of 60 days allowed. In the present case, I find that the appeal is filed after the expiry of 9 months and 27 days. It is obvious that the delay in filing the appeal is much beyond the period of 30 days for which Section 35 vested the discretion with the Commissioner (Appeals). Since appeal has been filed beyond such period, it has been rightly dismissed by the Commissioner (Appeals). Appeal dismissed - decided against appellant. - ST/58439/2013-SM - 56046/2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 20,19,011/- for the period from 01/4/05 to 31/3/09. The show cause notice was issued by invoking extended limitation period of 5 years under proviso to Section 73 (1) of the Finance Act, 1994 and beside the service tax, also demanded interest on the same under Section 75 ibid and sought imposition of penalty under Section 78. The show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 16/2/12 by which the service tax demand of ₹ 18,04,490/- was confirmed along with interest and beside this, penalty of equal amount was imposed under Section 78 and another penalty of ₹ 1,000/- was imposed under Section 77. The above service tax demand was confirmed by invoking extended period under prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 provides than an appeal may be filed to the Commissioner (Appeals) against any decision or order passed by the Central Excise officer lower in rank than the Commissioner within the period of 60 days from the date of communication of such order. Commissioner (Appeals) has also been given the discretion to condone the delay in such filing if the appeal is filed within a further period of 30 days beyond the period of 60 days allowed. In the present case, I find that the appeal is filed after the expiry of 9 months and 27 days. It is obvious that the delay in filing the appeal is much beyond the period of 30 days for which Section 35 vested the discretion with the Commissioner (Appeals). Since appeal has been filed beyond such period, it h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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