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2017 (1) TMI 612 - CESTAT BANGALORE

2017 (1) TMI 612 - CESTAT BANGALORE - TMI - Maintainability of appeal - condonation of delay - a delay of 48 days after the expiry of due date for filing the appeal - Held that: - as per Section 128, the appeal before the Commissioner (A) has to be filed within 60 days from the date of communication of the order. - Sub-section(1) of Section 35 ibid makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days - the .....

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ned order dated 30.7.2014 whereby the Commissioner (A) has rejected the appeal being not maintainable as the same has been filed beyond the period of limitation. 2. Briefly the facts of the case are that appellant are running a multispecialty hospital in Mysore. The appellant voluntarily registered themselves for service tax in the Financial Year 2009-2010 under the category of Cosmetic and Plastic Surgery. The service of health check-up and treatment services was brought under the purview of se .....

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₹ 9,09,520/- under Rule 15(3) of the CCR, 2004. Thereafter Additional Commissioner vide OIO dated 22.10.2013 confirmed the demand and penalty as proposed in the show-cause notice. The payment of duty along with interest was paid before the issue of show-cause notice and the same has been acknowledged in the show-cause notice also. Aggrieved by the order, the appellant filed appeal before Commissioner (A) on 19.2.2014 whereas the due date for filing was 2.2.2014 as per the Additional Commi .....

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y and has come to the conclusion that the reasons for seeking the condonation of delay of 48 days is not justified and therefore, the learned Commissioner (A) has dismissed the appeal without going into the merits of the case. 3. Heard both the parties and perused the records. 4. Learned consultant for the appellant submitted that the impugned order dismissing the appeal at the threshold is not sustainable in law. He further submitted that the learned Commissioner (A) should have decided the app .....

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ich was not considered by the Commissioner (A). 5. On the other hand, the learned AR submitted that as per statutory provisions, 60 days period is prescribed in filing the appeal and the Commissioner (A) has got the power to condone the delay up to 30 days and after 30 days he does not have the power to condone the delay and in this case there was a delay of 48 days after the expiry of due date for filing the appeal. Learned Commissioner (A) in support of his submission relied upon the judgment .....

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