TMI Blog2018 (5) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... T/50480/2018 [ SM ] - FINAL ORDER NO. 51836 /2018 - Dated:- 15-5-2018 - Rachna Gupta, Member (Judicial) For the Appellant : Mr.Anil Sood, Advocate For the Respondent : Mr. H.C. Saini, D.R. ORDER PER: RACHNA GUPTA The present appeal has been filed by M/s. International Travel House Ltd. against the order of Commissioner of Central Excise ( Appeals- II), Delhi dated 16th October, 2017 vide which the appeal has been dismissed being barred by limitation. 2. The brief facts of the appeal are that under the Voluntary Compliance Encouragement Scheme (VCES) 2013, the appellant made a declaration of tax dues amounting to ₹ 1,71,523/- for erroneous availment of Cenvat Credit on rent-a-cab service during the period 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said letter while informing the closure of the appellants unit at Parliament Street Connaught Place. Still the show cause notice and even the order under appeal was served to the appellant at his old address due to which he could not acquire knowledge in due time and the delay resulted due to the said reason. It is further impressed upon that the appeal has wrongly been dismissed on the ground of being barred by limitation. On merits also, since there was no notice of any pending enquiry to the appellant at the time of making the declaration, no question arises for its rejection. 5. While rebutting this argument, it is submitted on behalf of the Department that admittedly, the order under challenge was served upon the appellant on 17th S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. (1A) The Commissioner (Appeals) may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (2) Every appeal under this Section shall be in the prescribed form and shall be verified in the prescribed manner. 8. The proviso to sub section (1) of Section 35 as above makes the position crystal clear that the appellate authority has no power to allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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