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2017 (3) TMI 654

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..... authority and having been returned by the Post, the lower authorities have followed the procedure of pasting the order on the notice board as mandated u/s 37C of the CEA, 1944 - appeal dismissed - decided against appellant. - ST/COD/93463/16-Mum & ST/87356/16-Mum - A/85679/17/STB, M/85680/17/STB - Dated:- 23-1-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) .....

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..... 3) By Order-in-Original No. 18/ST/2014-C dated 16.7.2014, the Commissioner of Customs, Central Excise and Service Tax, Nagpur, has confirmed the demand of service tax of ₹ 71,58,665/- along with interest and imposing penalties under the Finance Act, 1994. 4) The above mentioned order was not received by the Firm due to the fact that from January 2014, the firm had closed down its bus .....

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..... es delay of 624 days. The firm has also filed an application for condonation of delay in filing the appeal. 4. On perusal of the grounds taken in the application for condonation of delay and the supporting affidavit as reproduced hereinabove, we find that the appellant has not been able to give justifiable reason for delay in filing the appeal before the Tribunal. Since the impugned order was .....

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