TMI Blog2017 (5) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 85 within the operational prior to 28/05/2012. The Commissioner at the material time had power to condone the delay of upto to three months. In view of the above, it is seen that the Commissioner (Appeals) has not exceeded his power and therefore, the miscellaneous application is dismissed. It is a fact that the respondent had collected service tax from the clients and still not paid to Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst respondent. However, penalty under Section 78 was dropped by the Commissioner (Appeals). Aggrieved by the said order, Revenue had filed miscellaneous application as well as appeal. It has been argued that the Commissioner has condoned the delay beyond the prescribed limit. It is noticed that order-in-original was passed on 30/03/2012 and the same was received by the respondent on 06/07/2012. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receives the assent of the President: Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months. (3A) An appeal shall be presented within two months from the date of receipt of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d his power and therefore, the miscellaneous application is dismissed. 2. The appeal has been filed by Revenue against non-imposition of penalty and dropping of penalty under Section 78. It has been argued by the Revenue that the respondent had collected service tax from the clients and has not paid to Revenue. It was argued that this constitutes a grave offence as the reason given by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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