TMI Blog2017 (9) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the present case is also of the same nature, the present petition is also disposed of in same terms and condoning the delay - similar issue decided in the case of M/s. Apotex Research Pvt. Limited, M/s. Surfa Coats (India) Private Limited Versus The Union of India, The Commissioner of Central Excise (Appeals-I) , The Additional Commissioner of Central Excise [2017 (1) TMI 872 - KARNATAKA HIGH COURT]. The matter is restored to the said respondent-Commissioner of Central Excise (Appeals), Mysore, for deciding the appeal on merits - delay condoned - petition allowed - decided in favor of petitioner. - Writ Petition No. 35511/2017 ( T-TAR ) - - - Dated:- 16-8-2017 - Vineet Kothari, J. For the Petitioner : Sri Dakshina Murthy R, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or order: Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 3. Learned counsel for the petitioner- assessee has submitted that since the original order was communicated to the petitioner-Company on 17.12.2015, but was served only on the security personnel and not on the authorized officer on the Company, the same was not delivered properly in the office and escaped the notice of the Company and the appeal could not be filed in time. However, this reason was not considered sufficient and more-so in view of the statutory limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the original authority has passed the order for levying the tax is held to be ultra vires to Sec.67 of the Act. Further, the matter may fall in the realm of correct interpretation of Sec.67 as to whether the expenses reimbursed by the consumer to the service provider, can be included for the purpose of computation of the service tax or not. We do not propose to express any further view on the said aspects in view of the order which we may pass herein after, but suffice it to observe that in view of the decision of the Delhi High Court, there was a strong case on merits on the part of the petitioner to be considered by the taxing authority. Unfortunately the decision of the Delhi High Court though was specifically brought to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is powers, this Court exercising its extraordinary jurisdiction is of the opinion that the said delay deserves to be condoned. It is hereby condoned. 7. Moreover this Court is of the opinion that discretion ought to have been given to the Appellate Authorities under the Act to condone such delays, if caused by sufficient reason. Be that as it may. 8. In the present case, the delay of 184 days is condoned and the appeal is restored to the file of the respondent-Commissioner of Appeals, with a direction to him to decide the appeal on merits in accordance with law, subject to his satisfaction of the required pre- deposit conditions for maintaining such appeal having been satisfied by the petitioner. 9. In view of the aforesaid, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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