2018 (9) TMI 1140

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.... Brief facts are that the appellants were issued show cause notice for short-payment of service tax and after due process of law, the original authority vide order dated 25.3.2015 confirmed the demand, interest and penalties. The appellant thereafter filed appeal before Commissioner (Appeals) on 12.10.2105 which was dismissed on the ground of time-bar. Hence this appeal. 2. On behalf of the appe....

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.... that the appellant has received the same. However, the appellant has filed the appeal with much delay of more than six months only on 12.10.2015. That the Commissioner (Appeals) has rightly rejected the appeal as being time-barred. He relied upon the judgment of the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur - 2008 (221) ELT 163 (SC). 4.....

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....and stamp of the appellant. However, no date is endorsed by the appellant while receiving the copy of the order. In any case, when the order has been dispatched on 9.4.2015, the same ought to have been delivered to the assessee at Thiruvander Koil, Puducherry. It would take only a maximum of ten days. The O/o Assistant Commissioner as well as the address of the assessee is within Puducherry limits....